53 Repackaging in contravention of section 52(2)
Finance (No 2) Act 2023 (2023 c 30) | Legislation

53  Repackaging in contravention of section 52(2)

(1)     This section applies if a person repackages qualifying draught products in contravention of section 52(2).

(2)     The Commissioners may—

(a)     assess as alcohol

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