# Finance (No. 2) Act 2023, Section 81: Further provision about remission and repayment

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

(1) The remission or repayment of alcohol duty under any provision of this Chapter is subject to the conditions (if any)—
(a) specified by the Commissioners in a notice published by them;
(b) specified by or under regulations made by them;
(c) imposed by them in a particular case.
(2) If a person fails to comply with a condition in respect of the remission or repayment, the failure attracts a penalty under section 9 of FA 1994.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/81 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.