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Finance Act 1981
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- UK Public General Acts
- 1981 c. 35
- SCHEDULE 8
- PART II
- Ascertainment of volume etc....
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This is the original version (as it was originally enacted).
Ascertainment of volume etc. of alcoholic liquors from labels etc.
10After subsection (3) of section 2 there shall be inserted—
“(3A)Without prejudice to the generality of subsection (3) above, regulations under that subsection may provide that for the purpose of charging duty on any spirits, wine or made-wine contained in any bottle or other container, the strength, weight or volume of the spirits, wine or made-wine may be ascertained by reference to any information given on the bottle or other container by means of a label or otherwise or to any documents relating to the bottle or other container.”.
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