Prospective
74Spoilt alcoholic productsU.K.
(1)This section applies where—
(a)alcohol duty is chargeable on alcoholic products, and
(b)the Commissioners are satisfied that the alcoholic products have become spoilt or unfit for use.
(2)The Commissioners may remit or repay the alcohol duty.
Commencement Information
I1S. 74 not in force at Royal Assent, see s. 120(2)