{
  "url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-26",
  "json_url": "https://openlegislation.uk/wine-and-made-wine-regulations-1989/regulation-26.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/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Claim for relief on spoilt wine and made-wine",
  "text": "A producer claiming remission or repayment of duty in respect of wine or made-wine which has been sent out or removed from his winery and which has accidentally become spoilt or otherwise unfit for use shall –\n(a) notify the officer immediately any such wine or made-wine has been returned to the winery;\n(b) retain such wine or made-wine in the vessels in which it was returned to the winery, and without making any addition thereto, for a period of forty-eight hours after its return or until such earlier time as the officer authorises the disposal or other processing thereof;\n(c) make his claim for relief in writing; and\n(d) provide the officer with proof that the duty which was due on the wine or made-wine when it was sent out or removed from the winery was paid, and with such other particulars as are necessary to substantiate the claim.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "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/26",
    "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."
}