# Finance (No. 2) Act 2023, Section 74: Spoilt alcoholic products

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/74 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.