Finance (No. 2) Act 2023

80 Restrictions on use of certain articles

(1) If a person makes unauthorised use of an article to which this section applies—

(a) that conduct attracts a penalty under section 9 of FA 1994, and

(b) the article is liable to forfeiture.

(2) This section applies to—

(a) an article containing spirits which are exempt under section 76 from the charge to alcohol duty;

(b) an article in respect of which spirits were used in the manufacture or preparation, where remission of alcohol duty on the spirits was obtained under section 78.

(3) A person makes “unauthorised use” of an article for the purposes of this section if—

(a) the person uses the article other than for medical or scientific purposes, and

(b) the person has not complied with the requirements under subsection (4).

(4) The requirements are that—

(a) the person must obtain the written consent of the Commissioners to the use of the article other than for medical or scientific purposes, and

(b) the person must pay to the Commissioners an amount equal to the duty shortfall.

(5) In this section, the “duty shortfall” means—

(a) the difference between the duty charged on the spirits contained in, or used in the manufacture or preparation of, the article, and

(b) the duty which would have been chargeable had the article not been exempt under section 76 or the duty had not been remitted under section 78.

(6) The Commissioners may make regulations for the purpose of enforcing this section.

(7) Regulations under subsection (6) may, in particular, require a person carrying on any trade in which spirits or articles containing, manufactured or prepared with spirits are, in the opinion of the Commissioners, likely to be or have been used—

(a) to give and verify particulars of the materials which the person is using or has used, or the articles the person has sold;

(b) to produce any documents (of whatever nature) relating to such materials or articles.

(8) If a person contravenes or fails to comply with any regulation made under subsection (6), the contravention or failure attracts a penalty under section 9 of FA 1994.

(9) In this section, a reference to an article includes a reference to any part of that article.