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Section 6: Remission of duty in respect of spirits used for medical or scientific purposes.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part I: Customs and Excise

For section 8 of the Alcoholic Liquor Duties Act 1979 there shall be substituted—

In section 22 of that Act (drawback on British compounds and spirits of wine), subsection (7) shall cease to have effect.

In section 33 of that Act (restrictions on use of certain goods relieved from spirits duty)—

in paragraph (c) of subsection (1), for the word "repayment" there shall be substituted the word ;" remission "
paragraph (d) of that subsection and the word "or" immediately preceding that paragraph shall cease to have effect; and
in paragraph (b) of subsection (2), for the words "repaid or assumed to be repayable" there shall be substituted the word ." remitted "

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.