72Exemption: production for personal consumptionU.K.
Alcohol duty is not charged on alcoholic products which—
(a)are produced, in the United Kingdom, by a person who produces alcoholic products only for the person’s own domestic use, and
(b)are not spirits.
Commencement Information
I1S. 72 not in force at Royal Assent, see s. 120(2)
I2S. 72 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)