73Research and experimentsU.K.
(1)This section applies where—
(a)alcohol duty is chargeable on alcoholic products produced in the United Kingdom, and
(b)the Commissioners are satisfied that the alcoholic products are to be used only for the purposes of research into, or experiments in, the production of alcoholic products.
(2)The Commissioners may remit or repay the alcohol duty.
Commencement Information
I1S. 73 not in force at Royal Assent, see s. 120(2)
I2S. 73 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)