# Finance (No. 2) Act 2023, Section 76: Imported medical articles

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/76 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.