# Finance Act 1981, Paragraph 10


After subsection (3) of section 2 there shall be inserted—
“(3A) Without prejudice to the generality of subsection (3) above, regulations under that subsection may provide that for the purpose of charging duty on any spirits, wine or made-wine contained in any bottle or other container, the strength, weight or volume of the spirits, wine or made-wine may be ascertained by reference to any information given on the bottle or other container by means of a label or otherwise or to any documents relating to the bottle or other container.”.

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Source: https://www.legislation.gov.uk/ukpga/1981/35/schedule/8/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-1981/schedule-8/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.