{
  "url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-25",
  "json_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-25.json",
  "legislation": "uksi/1989/1356",
  "legislation_title": "The Wine and Made-wine Regulations 1989",
  "legislation_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989",
  "path": "regulation/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Conditions for relief from duty on spoilt wine and made-wine",
  "text": "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 –\n(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\n(b) the producer has complied with the requirements of regulation 26 below.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted for regs. 25, 26",
      "affecting": "uksi/2008/1885",
      "affecting_title": "The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2023/884",
      "affecting_title": "The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/1356/regulation/25",
    "retrieved_at": "2026-10-29T15:39:26.293915+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}