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Contents

Official guidance

CIDER04000 · Duty point and moving cider in duty suspension

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CIDER04010 · Duty point
CIDER04020 · Requirements and guarantees
CIDER04030 · Destructions away from registered premises
CIDER04040 · Constructive removal

Duty point and moving cider in duty suspension: contents
Duty point and moving cider in duty suspension: duty point

CIDER04010 | Duty point and moving cider in duty suspension: duty point

From HM Revenue & Customs · Cider Guidance

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