Valid from 01/10/1998
2U.K.In section 10 of the Alcoholic Liquor Duties Act 1979 (remission of duty on spirits for use in art or manufacture) the following subsections shall be inserted after subsection (2)—
“(3)Subsection (4) below applies if—
(a)spirits are received and delivered in accordance with subsection (1) above,
(b)they are not used as proposed, and
(c)it is not shown to the satisfaction of the Commissioners that they can be accounted for by natural waste or other legitimate cause.
(4)In such a case the Commissioners—
(a)may assess as being excise duty due from the person concerned an amount equal to the duty that would have been chargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in accordance with subsection (1) above, and
(b)may notify him or his representative accordingly.”