Finance (No. 2) Act 2023 (c. 30)

Part 2 U.K. Alcohol Duty

Chapter 8 U.K. Supplementary

109 Forfeiture: supplementary provision U.K.

(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

I1 S. 109 not in force at Royal Assent, see s. 120(2)

I2 S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10)