129 Power to remit or repay duty on denatured goods
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

129  Power to remit or repay duty on denatured goods

(1)     Subject to subsection (2) below, where any goods—

(a)     . . .

(b)     which are [chargeable with [a duty of excise] the requirement to pay which has not yet taken effect],

have by reason of their state or condition ceased to be worth the full [duty of excise] chargeable thereon and have been denatured in such manner as the Commissioners may direct and in accordance with such conditions as they see fit

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