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Finance Act 2012

Angostura bitters

84.Paragraph 52(1) repeals section 1(7) and section 6 of ALDA. The former deems angostura bitters not to be spirits for certain duty purposes, while the latter provides power for the Commissioners of HM Revenue and Customs to direct that angostura bitters are to be treated on importation, for the purposes of duty, as not being spirits.

85.Paragraph 52(2) repeals the provision in Schedule 5 to FA 1994. Schedule 5 makes decisions relating to whether or not to give a direction under section 6 of ALDA appealable at Tribunal.

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