Section 72 Exemption: production for personal consumptionI1I2
United Kingdom
Alcohol duty is not charged on alcoholic products which—
(a)
are produced, in the United Kingdom, by a person who produces alcoholic products only for the person’s own domestic use, and
(b)
are not spirits.
Annotations
Commencement
- I1
S. 72 not in force at Royal Assent, see s. 120(2)
- I2
S. 72 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)