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Regulation 25 Conditions for relief from duty on spoilt wine and made-wine

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Remission or repayment of duty under section 61(1) of the Act in respect of wine or made-wine which has accidentally become spoilt or unfit for use shall be subject to the conditions that –

(a)

the wine or made-wine has not been subjected to any process of production or dilution since it was sent out from the winery; and

(b)

the producer has complied with the requirements of regulation 26 below.