Finance Act 2012

Angostura bitters

This section has no associated Explanatory Notes

52(1)In ALDA 1979, omit—

(a)section 1(7) (angostura bitters deemed not to be spirits), and

(b)section 6 (power to exempt angostura bitters from duty).

(2)In Schedule 5 to FA 1994 (decisions subject to review and appeal), omit paragraph 3(1)(a).

(3)The amendments made by this paragraph come into force on 1 April 2013.