The Alcoholic Products (Excise Duty) Regulations 2023
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Change 1
30 Notice of planned destruction or reprocessing
(1) The Commissioners may— (a) require the claimant to give to them prior notice of any planned destruction of spoilt alcoholic product under regulation 29, and (b) specify in a notice published by them any circumstances in which, and the form and manner in which, such prior notice is to be given. (2) A notice of planned destruction given under paragraph (1) must be given on or before the end of the day that is— (a) two business days prior to the planned destruction of the spoilt alcoholic product, in the case of destruction at an approved premises, or (b) five business days prior to the planned destruction of the spoilt alcoholic product, in the case of destruction at any other premises. (3) In respect of any spoilt alcoholic product reprocessed under regulation 29(2), this regulation applies as if for “destruction” there were substituted the word “reprocessing”.
30 Notice of planned destruction or reprocessing
(1) The Commissioners may— (a) require the claimant to give to them prior notice of any planned destruction of spoilt alcoholic product under regulation 29, and (b) specify in a notice published by them any circumstances in which, and the form and manner in which, such prior notice is to be given. (2) A notice of planned destruction given under paragraph (1) must be given on or before the end of the day that is— (a) two business days prior to the planned destruction of the spoilt alcoholic product, in the case of destruction at an approved premises, or (b) five business days prior to the planned destruction of the spoilt alcoholic product, in the case of destruction at any other premises. (3) In respect of any spoilt alcoholic product reprocessed under regulation 29(2), this regulation applies as if for “destruction” there were substituted the word “reprocessing”.
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