# The Wine and Made-wine Regulations 1989, Regulation 25: Conditions for relief from duty on spoilt wine and made-wine


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.

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Source: https://www.legislation.gov.uk/uksi/1989/1356/regulation/25 (the official version)
Page: https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.