Part 2Alcohol Duty
Chapter 4Other reliefs and exemptions
Spirits
I1I280Restrictions on use of certain articles
1
If a person makes unauthorised use of an article to which this section applies—
a
that conduct attracts a penalty under section 9 of FA 1994, and
b
the article is liable to forfeiture.
2
This section applies to—
a
an article containing spirits which are exempt under section 76 from the charge to alcohol duty;
b
an article in respect of which spirits were used in the manufacture or preparation, where remission of alcohol duty on the spirits was obtained under section 78.
3
A person makes “unauthorised use” of an article for the purposes of this section if—
a
the person uses the article other than for medical or scientific purposes, and
b
the person has not complied with the requirements under subsection (4).
4
The requirements are that—
a
the person must obtain the written consent of the Commissioners to the use of the article other than for medical or scientific purposes, and
b
the person must pay to the Commissioners an amount equal to the duty shortfall.
5
In this section, the “duty shortfall” means—
a
the difference between the duty charged on the spirits contained in, or used in the manufacture or preparation of, the article, and
b
the duty which would have been chargeable had the article not been exempt under section 76 or the duty had not been remitted under section 78.
6
The Commissioners may make regulations for the purpose of enforcing this section.
7
Regulations under subsection (6) may, in particular, require a person carrying on any trade in which spirits or articles containing, manufactured or prepared with spirits are, in the opinion of the Commissioners, likely to be or have been used—
a
to give and verify particulars of the materials which the person is using or has used, or the articles the person has sold;
b
to produce any documents (of whatever nature) relating to such materials or articles.
8
If a person contravenes or fails to comply with any regulation made under subsection (6), the contravention or failure attracts a penalty under section 9 of FA 1994.
9
In this section, a reference to an article includes a reference to any part of that article.