Schedule 11 makes provision about reviews and appeals.
Commencement Information
I1S. 108 not in force at Royal Assent, see s. 120(2)
I2S. 108 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)
(1)An officer of Revenue and Customs may destroy, break up or spill anything seized as liable to forfeiture under any provision of this Part.
(2)Subsection (1) does not affect any other provision of, or power conferred by, the customs and excise Acts.
Commencement Information
I3S. 109 not in force at Royal Assent, see s. 120(2)
I4S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10)
Prospective
(1)Section 95 of CEMA 1979 (deficiency in goods occurring in course of removal from warehouse without payment of duty) is amended as follows.
(2)After subsection (1) insert—
“(1A)Subsection (1) applies in relation to goods that are alcoholic products as if references, in that subsection and in section 94, to a “warehouse” included references to premises in respect of which a person is authorised, under section 82 of the Finance (No. 2) Act 2023, to hold alcoholic products without payment of duty (and references to “warehoused” are to be construed accordingly).
(1B)Subsection (1) applies (as modified by subsection (1A)) in relation to alcoholic products on which alcohol duty has been remitted as it applies to alcoholic products lawfully permitted to be taken from premises as mentioned in that subsection.”
(3)In subsection (2), in the words before paragraph (a), after “subsection (1)” insert “, (1A) or (1B)”.
Commencement Information
I5S. 110 not in force at Royal Assent, see s. 120(2)
Prospective
(1)This section applies where drawback of alcohol duty is allowable, under regulations made under section 60A of CEMA 1979 (power to make regulations about stores) or section 2 of F(No. 2)A 1992 (power to provide for drawback of excise duty), to a person who produces alcoholic products in accordance with an approval under section 82 (“the producer”).
(2)Subject to the conditions (if any) that the Commissioners impose, drawback of alcohol duty may be set against any amount to which the producer is chargeable in respect of alcohol duty (and any reference in CEMA 1979 to drawback payable is to be construed in accordance with this section).
Commencement Information
I6S. 111 not in force at Royal Assent, see s. 120(2)
Schedule 12 makes provision about duty stamps.
Commencement Information
I7S. 112 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I8S. 112 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(h) (with reg. 10)