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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Offences, assessments and penalties: regulation offences: spoilt cider

The Finance (No.2) Act 1992 section 2 provides the power to impose, by regulation, conditions governing the drawback of excise duty. This includes spoilt cider relief claimed by registered cider makers. These regulations are included in the Cider Regulations 1989 - regulations 25 to 29.

If a person contravenes or fails to comply with the above regulations or provisions, or any conditions imposed under these regulations, that person has committed an offence and is liable to penalties.