Part II Spirits
Reliefs from excise duty
C18F1 Remission of duty in respect of spirits used for medical or scientific purposes.
1
Where a person proposes to use spirits—
a
in the manufacture or preparation of any article recognised by the Commissioners as being an article used for medical purposes; or
b
for scientific purposes,
the Commissioners may, if they think fit and subject to such conditions as they see fit to impose, authorise that person to receive, and permit the delivery from warehouse to that person of, spirits for that use without payment of the duty chargeable thereon.
2
If any person contravenes or fails to comply with any condition imposed under this section F2his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).
F33
Subsection (4) below applies if—
a
spirits are received and delivered in accordance with subsection (1) above,
b
they are not used as proposed, and
c
it is not shown to the satisfaction of the Commissioners that they can be accounted for by natural waste or other legitimate cause.
4
In such a case the Commissioners—
a
may assess as being excise duty due from the person concerned an amount equal to the duty that would have been chargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in accordance with subsection (1) above, and
b
may notify him or his representative accordingly.