SCHEDULE 2 Assessments for Excise Duty Purposes
Finance Act 1998 (1998 c 36) | Legislation

SCHEDULE 2 Assessments for Excise Duty Purposes

Section 20

Alcoholic Liquor Duties Act 1979 (c 4)

1

In section 8 of the Alcoholic Liquor Duties Act 1979 (remission of duty in respect of spirits used for medical or scientific purposes) the following subsections shall be inserted after subsection (2)—

“(3)     Subsection (4) below applies if—

(a)     spirits are received and delivered in accordance with subsection (1) above,

(b)     they are not used as proposed, and

(c)     it is not shown to the satisfaction of the Commissioners that they can be accounted for by natural waste or other legitimate cause.

(4)     In such a case the Commissioners—

(a)     may assess as being excise duty due from the person concerned an amount equal to the duty that would have been chargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in accordance with subsection (1) above, and

(b)     may notify him or his representative accordingly.â€

2

In section 10 of the Alcoholic Liquor Duties Act 1979 (remission of duty on spirits for use in art or manufacture) the following subsections shall be inserted after subsection (2)—

“(3)

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