81 Post-duty point dilution of wine or made-wine

Section 81 Post-duty point dilution of wine or made-wine

Finance Act 2020 (2020 c 14) | Legislation
Finance Act 2020 (2020 c 14) | Legislation

Alcohol liquor duties

81  Post-duty point dilution of wine or made-wine

(1)     After section 55 of ALDA 1979 insert—

“55ZA Post-duty point dilution of wine or made-wine

(1)     This section applies if—

(a)     wine or made-wine is imported into the United Kingdom or produced in the United Kingdom for sale,

(b)     excise duty is chargeable on the wine or made-wine

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