Finance (No. 2) Act 2023

CEMA 1979

26(1)Section 160 (power to take samples) is amended as follows.

(2)In subsection (2), for the words from “any of the following” to “cider” substitute “a revenue trader to whom this subsection applies”.

(3)After subsection (2) insert—

(2A)The revenue traders to whom subsection (2) applies are persons who produce alcoholic products.