- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)This section applies where a person proposes to use spirits, on which alcohol duty is chargeable, either—
(a)in the manufacture or preparation of medical articles, or
(b)for scientific purposes.
(2)This section also applies where—
(a)a person proposes to use spirits, on which alcohol duty is chargeable, for the purposes of art or manufacture (other than the manufacture of medical articles), and
(b)the Commissioners are satisfied that denatured alcohol would not be suitable for that use.
(3)The Commissioners may authorise the person to receive the spirits, and permit the delivery of the spirits from relevant premises to that person, without payment of the alcohol duty.
(4)In subsection (3), “relevant premises” means—
(a)an excise warehouse, or
(b)premises in respect of which a person is approved (including premises on which a person is authorised to hold alcoholic products without payment of duty) under section 82.
(5)An authorisation under this section may be given subject to the conditions (if any)—
(a)specified by the Commissioners in a notice published by them;
(b)imposed by them in a particular case.
(6)If a person fails to comply with a condition in respect of an authorisation, the failure attracts a penalty under section 9 of FA 1994.
(7)Subsection (8) applies if—
(a)the spirits are delivered to the person mentioned in subsection (3), and
(b)the spirits are used otherwise than for the purpose in respect of which the authorisation was given.
(8)The Commissioners—
(a)may assess as being alcohol duty due from the person an amount equal to the alcohol duty that would have been charged on the spirits if, at the time of delivery, no authorisation under this section had been given, and
(b)must notify that person or the person’s representative of the assessment.
(9)In this section “medical article” has the same meaning as in section 76.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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