# The Spirits (Rectifying, Compounding and Drawback) Regulations 1988, Regulation 12: Conditions in respect of payment of drawback


Where drawback is allowed on any British compounded spirits or spirits of wine, it shall be on condition that —
(a) if requested to do so by the officer the rectifier or compounder shall provide proof of the warehousing, exportation, shipment as stores or removal to the Isle of Man of the goods in respect of which drawback has been claimed; and
(b) where it appears to the Commissioners that the amount of drawback paid in response to a claim was greater than the amount payable, the rectifier or compounder shall repay on demand the amount which appears to the Commissioners to have been overpaid.

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Source: https://www.legislation.gov.uk/uksi/1988/1760/regulation/12 (the official version)
Page: https://openlegislation.uk/spirits-rectifying-compounding-and-drawback-regulations-1988/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.