78 Authorised use for certain purposes
Finance (No 2) Act 2023 (2023 c 30) | Legislation

78  Authorised use for certain purposes

(1)     This section applies where a person proposes to use spirits, on which alcohol duty is chargeable, either—

(a)     in the manufacture or preparation of medical articles, or

(b)     for scientific purposes.

(2)     This section also applies where—

(a)     a person proposes to use spirits, on which alcohol duty is chargeable, for the purposes of art or manufacture (other than the manufacture of medical articles), and

(b)

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