Finance Act 2008

5(1)Sub-paragraph (3) of paragraph 3 (decisions under section 55, and regulations under section 56, of ALDA 1979) is amended as follows.

(2)For “section 55” substitute “section 54 or 55”.

(3)After “a decision” insert

(a)

(4)For “that section” substitute “section 54 or 55”.

(5)Insert at the end—

(b)as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; or

(c)as to the conditions subject to which, or the purposes for which, wine or made-wine may be moved from one place to another without payment of duty.