Section 76 Imported medical articlesI1I2
United Kingdom
(1)
Alcohol duty is not charged on spirits contained in medical articles imported into the United Kingdom.
(2)
“Medical article” means an article recognised by the Commissioners as being an article used for medical purposes.
Annotations
Commencement
- I1
S. 76 not in force at Royal Assent, see s. 120(2)
- I2
S. 76 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)