These Regulations revoke the Spirits (Rectifying, Compounding and Drawback) Regulations 1988 (S.I. 1988/1760) and amend the Spirits Regulations 1991 (S.I. 1991/2564) (“the Spirits Regulations”). They also make consequential amendment to the Duty Stamps Regulations 2006 (S.I. 2006/202) (“the Duty Stamps Regulations”) and to the Beer, Cider and Perry, Spirits and Wine and Made-wine (Amendment) Regulations 2006 (S.I. 2006/1058).