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Finance Act 2012


1.Section 187 repeals section 22 of the Alcoholic Liquor Duties Act 1979 (ALDA), which provides for the repayment (drawback) of excise duty on ‘British compounds’ and ‘spirits of wine’ when they are warehoused for certain purposes. The section also makes consequential repeal of those primary law provisions which have amended section 22 in the past, and of the provision of the Finance Act 1994 which makes decisions taken under section 22 appealable in the Tribunal.

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