80 Restrictions on use of certain articles
Finance (No 2) Act 2023 (2023 c 30) | Legislation

80  Restrictions on use of certain articles

(1)     If a person makes unauthorised use of an article to which this section applies—

(a)     that conduct attracts a penalty under section 9 of FA 1994, and

(b)     the article is liable to forfeiture.

(2)     This section applies to—

(a)     an article containing spirits which are exempt under section 76 from the charge to alcohol duty;

(b)     an article in respect of which spirits were used in the manufacture or preparation, where remission of alcohol duty on

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