Part 2

Alcohol Duty
Chapter 4

Other reliefs and exemptions

Remission and repayment

Further provision about remission and repayment
81
1
The remission or repayment of alcohol duty under any provision of this Chapter is subject to the conditions (if any)—
a
specified by the Commissioners in a notice published by them;
b
specified by or under regulations made by them;
c
imposed by them in a particular case.
2
If a person fails to comply with a condition in respect of the remission or repayment, the failure attracts a penalty under section 9 of FA 1994.
S. 81 in force at Royal Assent for specified purposes, see s. 120(1)(b)
S. 81 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)