75 Alcoholic ingredients
Finance (No 2) Act 2023 (2023 c 30) | Legislation

75  Alcoholic ingredients

(1)     Subsection (2) applies where a person proves to the satisfaction of the Commissioners that—

(a)     alcohol duty is chargeable, and has been paid, on alcoholic products, and

(b)     the alcoholic products have been used as an ingredient in the production or manufacture of—

(i)     a qualifying food product, or

(ii)     a beverage of an alcoholic strength of 1.2% or less.

(2)     The person is entitled to repayment of the alcohol duty, on making a claim in accordance with this section (subject to subsection (7)).

(3)

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