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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Cider production: spoilt cider: cancellation of drawback

Regulation 29 of the Cider and Perry Regulations provides for cancellation, at any time, of drawback of duty granted where a cider maker contravenes any of the conditions laid down in Part VII of the Cider and Perry Regulations 1993.