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The Cider and Perry Regulations 1989
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- UK Statutory Instruments
- 1989 No. 1355
- PART VII
- Regulation 25
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Conditions for relief from duty on spoilt cider
25. Remission or repayment of duty under section 64(1) of the Act in respect of cider which has accidentally become spoilt or unfit for use shall be subject to the conditions that–
(a)the cider has not been subjected to any process of production or dilution since it was sent out from the cider premises; and
(b)the maker has complied with the requirements of regulation 26 below.
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