# Finance Act 1985, Paragraph 1


In section 13 (regulations and directions relating to manufacture of spirits) after subsection (2) there shall be inserted the following subsection—
“(2A) If the Commissioners so direct, spirits manufactured by a process to which a direction under subsection (2) above applies shall be treated as not being within the charge of duty on spirits under section 5 above.”

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Source: https://www.legislation.gov.uk/ukpga/1985/54/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1985/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.