(1)This section applies if a person repackages qualifying draught products in contravention of section 52(2).
(2)The Commissioners may—
(a)assess as alcohol duty due from the person mentioned in subsection (1) an amount equal to the duty shortfall, and
(b)notify that person or that person’s representative of any assessment under paragraph (a).
(3)The conduct mentioned in subsection (1) attracts a penalty under section 9 of FA 1994, calculated by reference to the amount of duty referred to in section 52(5)(b).
(4)Any alcoholic products, articles (including packaging or equipment) or substances in the person's possession, used (or which may be used) for or in connection with the repackaging, are liable to forfeiture.
Commencement Information
I1S. 53 not in force at Royal Assent, see s. s. 120(2)
I2S. 53 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)