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Chapter DFS3020

Document Cited in Related
Vincent
Published date12 April 2016
Record NumberDFS3020
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Exemption from duty of spirits in articles used for medical purposes Law

Duty shall not be payable on any spirits contained in an article imported or delivered from warehouse which is recognised by the Commissioners as being used for medical purposes - ALDA s7.

Remission of duty in respect of spirits used for medical or scientific purposes Law

(1) Where a person proposes to use spirits -

(a) in the manufacture or preparation of any article recognised by the Commissioners as being an article used for medical purposes; or

(b) for scientific purposes,

the Commissioners may, if they think fit and subject to such conditions as they see fit to impose, authorise that person to receive, and permit the delivery from warehouse to that person of, spirits for that use without payment of the duty chargeable thereon - ALDA s8.

Policy and Application

Where an article is recognised by the Commissioners as being for medical purposes, duty may...

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