Alcoholic Liquor Duties Act 1979 (c. 4)

Part II U.K. Spirits

Reliefs from excise duty U.K.

7 Exemption from duty of spirits in articles used for medical purposes. U.K.

Duty shall not be payable on any spirits contained in an article imported or delivered from warehouse which is recognised by the Commissioners as being used for medical purposes.

Modifications etc. (not altering text)

C1 S. 7 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(a)(i)