Section 74 Spoilt alcoholic productsI1I2
United Kingdom
(1)
This section applies where—
(a)
alcohol duty is chargeable on alcoholic products, and
(b)
the Commissioners are satisfied that the alcoholic products have become spoilt or unfit for use.
(2)
The Commissioners may remit or repay the alcohol duty.
Annotations
Commencement
- I1
S. 74 not in force at Royal Assent, see s. 120(2)
- I2
S. 74 in force at 1.2.2025 by S.I. 2025/96, reg. 2(a) (with reg. 3)