The Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015
These Regulations amend section 4 of the Finance Act 1995 (alcoholic ingredients relief). That section sets out conditions that need to be met in order to claim the repayment of duty on alcoholic liquor that has been incorporated into certain beverages or food products or has been converted into vinegar.
Lifecycle
Department
Made
16 Dec 2015
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In force
01 Feb 2016
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972having been designatedfor the purposes of that section in relation to excise matters of theand payment of excise duty. EU
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