60 Assessments where incorrectly low rate of alcohol duty applied
Finance (No 2) Act 2023 (2023 c 30) | Legislation

60  Assessments where incorrectly low rate of alcohol duty applied

(1)     This section applies if—

(a)     alcohol duty is charged on alcoholic products,

(b)     it appears at the excise duty point that the alcoholic products are small producer alcoholic products, and

(c)     it turns out that the alcoholic products were not small producer alcoholic products (including

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