Section 73 Research and experimentsI1I2
United Kingdom
(1)
This section applies where—
(a)
alcohol duty is chargeable on alcoholic products produced in the United Kingdom, and
(b)
the Commissioners are satisfied that the alcoholic products are to be used only for the purposes of research into, or experiments in, the production of alcoholic products.
(2)
The Commissioners may remit or repay the alcohol duty.
Annotations
Commencement
- I1
S. 73 not in force at Royal Assent, see s. 120(2)
- I2
S. 73 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)