Excise PART 1 Introduction Citation, commencement and interpretation 1 1 These Regulations may be cited as the Alcoholic Products (Excise Duty) Regulations 2023 and come into force on 1st August 2023. 2 In these Regulations— “ the Act ” means the Finance (No. 2) Act 2023; “ actual strength method ” means ascertaining the strength of an alcoholic product in accordance with Schedule 2; “ approved person ” means a person who is approved under section 82 of the Act (approval requirement: producers); “ approved premises ” means any premises in respect of which an approved person is approved under section 82 of the Act; “ business day ” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882; “ large pack ” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres; “ volume production limit condition ” has the meaning given in regulation 9. PART 2 Alcoholic strength The volume of alcoholic product in any container 2 1 For the purposes of Part 2 of the Act, except where paragraph (4) applies, the volume of alcoholic product in any container is to be ascertained in accordance with paragraphs (2) and (3). 2 Subject to paragraph (3), the volume of alcoholic product in any container is to be ascertained by reference to— a the label of the container of the alcoholic product, b any invoice issued in relation to the alcoholic product, c any delivery note issued in relation to the alcoholic product, and d any document similar to an invoice or delivery note issued in relation to the alcoholic product. 3 Where the volumes ascertained by reference to the sources described in paragraph (2)(a) to (d) differ, the volume of alcoholic product in any container is to be taken to be the greater of those volumes. 4 Where— a a large pack does not meet the tolerance requirements set out in Schedule 1, or b due care has not been taken to ensure that the volume of an alcoholic product ascertained in accordance with paragraphs (2) and (3) accurately represents its actual volume, the volume of alcoholic product in the container is to be taken to be the actual volume of alcoholic product with which the container is filled. 5 The Commissioners must publish a notice making provision for the purposes of paragraph (4)(b) about the meaning of “due care”. 6 Whether due care has been taken for the purposes of paragraph (4)(b) is to be ascertained in accordance with a notice published under paragraph (5). The strength of alcoholic product 3 1 For the purposes of Part 2 of the Act, except where paragraph (6) applies, the strength of an alcoholic product is to be ascertained in accordance with paragraphs to (2) to (5). 2 Paragraphs (3) and (4) apply to cask-conditioned alcoholic products or any unfinished alcoholic products. 3 Subject to paragraph (4), the strength of a cask-conditioned alcoholic product or any unfinished alcoholic product is to be— a the strength the producer of the alcoholic product reasonably expects it to have when sold by retail or otherwise supplied for consumption, b ascertained by reference to the label of the container of the alcoholic product, c ascertained by reference to any invoice issued in relation to the alcoholic product, d ascertained by reference to any delivery note issued in relation to the alcoholic product, and e ascertained by reference to any document similar to an invoice or delivery note issued in relation to the alcoholic product. 4 Where the strengths ascertained by reference to the sources described in paragraph (3)(a) to (e) differ, the strength of a cask-conditioned alcoholic product or any unfinished alcoholic product is to be taken to be the greater of those strengths. 5 In the case of any alcoholic product to which paragraphs (3) and (4) do not apply, its strength is to be ascertained— a by reference to the label of the container of the alcoholic product, b if there is no label on the container of the alcoholic product, by reference to any other document relating to the container, or c if there is no label on the container of the alcoholic product and it is not possible to ascertain the strength by reference to a document relating to the container, using the actual strength method. 6 Where due care has not been taken to ensure that the strength of an alcoholic product ascertained in accordance with paragraphs (3) to (5)(b) accurately represents its actual strength, the strength of the alcoholic product is to be ascertained using the actual strength method. 7 The Commissioners must publish a notice making provision for the purposes of paragraph (6) about the meaning of “due care”. 8 Whether due care has been taken for the purposes of paragraph (6) is to be ascertained in accordance with a notice published under paragraph (7). 9 A notice published under paragraph (7) may make provision by reference to specified factors or documentation. 10 In this regulation— “ cask-conditioned alcoholic product ” means any alcoholic product which undergoes fermentation in the container from which it is served for consumption, but does not include alcoholic product served for consumption from containers of such type as may be specified in a notice published by the Commissioners; “ producer ” means a person approved under section 82 of the Act (approval requirement: producers); “ unfinished alcoholic product ” means any alcoholic product in any stage of production before it has reached the state of maturity at which it is fit for consumption. Assessments where incorrectly low rate of alcohol duty applied 4 1 This regulation applies if— a alcohol duty is charged on alcoholic products, b the duty is charged on the basis of strength ascertained in accordance with regulation 3(3) to 3(5)(b), and c the strength is to be ascertained using the actual strength method. 2 The Commissioners— a may assess as being alcohol duty due from the liable person an amount equal to any duty shortfall, and b must notify that person or that person’s representative of any assessment under sub-paragraph (a). 3 In this regulation “ duty shortfall ” means any difference between— a the actual amount of alcohol duty chargeable on the alcoholic product, and b the lower amount that, at the excise duty point , was charged as a result of ascertaining strength in accordance with regulation 3(3) to 3(5)(b). 4 The reference in paragraph (2) to the “ liable person ” is a reference to the person liable to pay the alcohol duty on the alcoholic products. PART 3 Reliefs Relief from duty for undrinkable sediment 5 1 This regulation applies to undrinkable sediment. 2 Undrinkable sediment is relieved at the excise duty point from alcohol duty. 3 Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners. 4 In this regulation— “ cask-conditioned alcoholic product ” means alcoholic product which undergoes fermentation in the cask from which it is served for consumption; “ undrinkable sediment ” means such part of a cask-conditioned alcoholic product as cannot be consumed. Grower’s domestic consumption relief 6 1 Wine and other fermented product may without payment of alcohol duty be sent out from an alcoholic product production premises for the domestic consumption of the grower of the ingredients from which the wine or other fermented product is produced. 2 Cider made from fruit grown by the producer may without payment of alcohol duty be sent out from the producer’s alcoholic product production premises for consumption— a domestically, by the producer, or b free of charge by agricultural workers employed by the producer. 3 Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners. 4 In this regulation— “ alcoholic product production premises ” means any premises, rooms, places and vessels on or in which cider, wine or other fermented product is made by a producer for use in their trade as producer; “ fruit ” includes honey produced by bees; “ grower ” includes beekeeper and “ grown ” is to be construed accordingly; “ producer ” means a producer of cider, wine or other fermented product who is approved under section 82 of the Act (approval requirement: producers). Draught relief – information to be provided 7 1 This regulation applies if— a a person liable to pay alcohol duty on qualifying draught products has elected for duty to be charged at the full rates , and b there has been a supply by one person (a “supplier”) to another person (a “recipient”) of those qualifying draught products. 2 Information or documents evidencing that duty has been charged at the full rates must be provided by the supplier to the recipient at or before the time of the supply described in paragraph (1)(b). 3 The Commissioners may specify in a notice information or documents they consider sufficient evidence for the purposes of paragraph (2). 4 If the Commissioners publish a notice under paragraph (3), they must determine whether evidence is sufficient for the purposes of paragraph (2) in accordance with that notice. Small producer relief – the volume production limit condition 8 1 This regulation applies where alcoholic products produced in, or imported into, Northern Ireland are chargeable to alcohol duty. 2 Alcoholic products are not small producer alcoholic products unless they are produced on production premises that meet the volume production limit condition relevant to that category of products. 9 1 The “volume production limit condition” relevant to a category of products is met in relation to non-group premises if, in relation to those premises, neither of the following volumes exceeds the volume production limit specified for that category of products in paragraph (3)— a the total production volume of that category of products for the previous year ; b the estimated total production volume of that category of products for the current year . 2 The “volume production limit condition” relevant to a category of products is met in relation to group premises if neither of the following volumes exceeds the volume production limit specified for that category of products in paragraph (3)— a the aggregate of the total production volume of that category of products, in relation to every set of premises in the production group , for the previous year; b the aggregate of the estimated total production volume of that category of products, in relation to every set of premises in the production group, for the current year. 3 The “volume production limit” is, in the case of— a beer, 200,000 hectolitres, b cider or other fermented product, 15,000 hectolitres, c wine, 1,000 hectolitres, and d alcohol contained in spirits, 10 hectolitres. 4 In relation to production premises— a the “total production volume” for a production year is (as the case may be) the volume of— i beer, ii cider or other fermented product, iii wine, or iv alcohol contained in spirits, produced on those premises in that year, and b the “estimated total production volume” for a production year is the producer’s reasonable estimate of the total production volume of the relevant category of products for those premises in that year. 5 The references in paragraph (4) to the volume of beer, cider or other fermented product, wine and alcohol contained in spirits produced on a set of premises do not include references to volumes that are spoilt or destroyed before the excise duty point. 6 Paragraph (7) applies where premises are in use for the purposes of the production of alcoholic products for part only (the “relevant part”) of a production year (including where premises begin to be used for those purposes part-way through a production year). 7 The total production volume or (as the case may be) the estimated total production volume of a category of products is treated, for the purposes of this Part, as being the volume given by— a dividing the actual total production volume of that category of products, or (as the case may be) the estimate of that volume, by the number of days in the relevant part of the production year, and b multiplying the volume amount given by paragraph (a) by the number of days in the production year. 8 An officer of Revenue and Customs may, if satisfied that the circumstances are exceptional, agree with a producer that certain alcoholic products, or a certain volume of alcoholic products, may be disregarded for the purposes of determining— a the total production volume, or b the estimated total production volume, in relation to production premises for any production year. Small producer relief – certain removals within the United Kingdom 10 1 This regulation applies where— a a person (P) is liable for the payment of alcohol duty chargeable at the discounted rate on an alcoholic product produced in, or imported into, Great Britain, b P intends, and intended from the time the product became so chargeable, to remove the product to Northern Ireland from Great Britain, and c the product was produced on production premises that did not meet, at the time of production, the volume production limit condition. 2 P may pay duty charged at the standard rate on the product. 3 If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due. 11 1 This regulation applies where— a a person (P) is liable for the payment of alcohol duty chargeable at the standard rate on an alcoholic product produced in, or imported into, Northern Ireland, b P intends, and intended from the time the product became so chargeable, to remove the product to Great Britain from Northern Ireland, and c but for the volume production limit condition, alcohol duty would have been chargeable on the product at the discounted rate. 2 P may pay duty charged at the discounted rate on the product. 3 If P elects to pay alcohol duty in accordance with paragraph (2), P must pay such amount on or before the date that the payment arising under paragraph (1)(a) would otherwise become due. Small producer relief – certificates required for imported alcoholic products 12 1 This regulation applies if— a an alcoholic product is imported into the United Kingdom, b alcohol duty is chargeable on that product, and c the importer indicates to the Commissioners that the product is a small producer alcoholic product on which alcohol duty is charged at the discounted rate. 2 An alcoholic product is not a small producer alcoholic product unless the importer produces, on request by an officer of Revenue and Customs, a certificate endorsed by or on behalf of the relevant tax authorities of the country or territory in which the alcoholic product was produced certifying whether the product was, at the time of production, eligible to be charged at the discounted rate in Great Britain and Northern Ireland. Small producer relief – documentation to be provided 13 1 Subject to paragraph (3), this regulation applies where— a a person (P) has paid, or is liable for the payment of, alcohol duty at the discounted rate on an alcoholic product produced in, or imported into, Great Britain. b any person (the “supplier”) intends to supply the product to any other person (the “recipient”) in Great Britain, c the supplier does not know whether the product is intended to be consumed in Great Britain, and d the product was produced on production premises that did not meet, at the time of production, the volume production limit condition. 2 The supplier must provide to the recipient, at or before the time of supply, documentation confirming— a the amount of alcohol duty that was paid, and rate at which such duty was paid, on the product, and b that the product was produced on production premises that did not meet, at the time of production, the volume production limit condition. 3 Paragraph (2) does not apply to any supplier other than P where that supplier has not been provided with the documentation described in paragraph (2). Small producer relief – record-keeping 14 1 This regulation applies where a person (P) has paid, or is liable for the payment of, alcohol duty at the discounted rate on alcoholic products produced in, or imported into, the United Kingdom. 2 P must keep, and make available for inspection by an officer of Revenue and Customs, records for a period of six years, commencing with the date on which the products became chargeable to alcohol duty, for the purposes of determining whether the products were, at the time of production, eligible to be charged at the discounted rate in Great Britain and Northern Ireland respectively. 3 The Commissioners may publish a notice specifying the records to be kept, and made available for inspection, for the purposes of paragraph (2). PART 4 Denatured alcohol Denatured alcohol 15 1 This regulation applies where a person deals wholesale in denatured alcohol . 2 A person may deal wholesale in completely denatured alcohol without an excise licence. 3 In this regulation “ completely denatured alcohol ” has the meaning given in regulation 4 of the Denatured Alcohol Regulations 2005 . PART 5 Travellers’ allowances Amendment of the Travellers’ Allowances Order 1994 16 In Schedule 2 to the Travellers’ Allowances Order 1994 , in the entry relating to— a beer, for “£0.80” substitute “£0.88” ; b still wine, for “£2.97” substitute “£3.28” ; c sparkling wine, for “£3.81” substitute “£3.28” ; d cider, for “£0.40” substitute “£0.44” ; e sparkling cider of an alcoholic strength not exceeding 5.5% by volume, for “£0.40” substitute “£0.44” ; f sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, for “£2.88” substitute “£1.73” ; g made-wine, for— i “made-wine” substitute “other fermented products”, and ii “£2.97” substitute “£3.28”; h spirits, for “£10.77” substitute “£11.88” . Part 6 Alcoholic products approvals Interpretation 17 In this Part and Part 9, “ relevant activity ” means— a the production of alcoholic products, b the holding of alcoholic products (including alcoholic products produced by another person in, or imported into, the United Kingdom) on certain premises without payment of alcohol duty, or c the carrying out of other activities in relation to alcoholic products without payment of alcohol duty. Application for approval in respect of alcoholic products 18 An application for an approval under section 82 of the Act (approval requirement: producers) must— a be in such form and manner as may be specified in a notice published by the Commissioners, and b contain— i the information specified in Schedule 3, and ii any other information as may be specified in a notice published by the Commissioners. Notification of changes to information provided in respect of alcoholic products 19 1 Subject to paragraph (2), an approved person must notify the Commissioners of any change to the information provided under regulation 18(b). 2 An approved person is not required to notify the Commissioners of any change to an estimate of the quantity of alcoholic product to be produced each year. 3 A notification given under paragraph (1) must be made— a in such form and manner, and contain such information, as may be specified in a notice published by the Commissioners, and b within such time as may be specified in the notice. Notification of the starting or stopping of any relevant activity 20 1 An approved person must notify the Commissioners when— a they start carrying out any relevant activity at any of their approved premises if that activity is not approved by the Commissioners to be carried out at those premises, and b they stop carrying out any relevant activity at any of their approved premises. 2 A notification given under paragraph (1) must be made— a in such form and manner, and contain such information, as may be specified in a notice published by the Commissioners, and b within such time as may be specified in the notice. Part 7 Holding of alcoholic products without payment of duty: arrangements and requirements Holding alcoholic product without payment of duty 21 1 The Commissioners may require an approved person to secure any alcohol duty chargeable in respect of alcoholic products held by them on certain premises without payment of alcohol duty by providing a guarantee to the Commissioners. 2 For the purposes of paragraph (1), a “ guarantee ” means a guarantee to pay alcohol duty if there is a default by a person who is liable to pay the duty (the “payer”) that is— a in a form and manner that is approved by the Commissioners, and b given by a person other than the payer, provided the Commissioners have not communicated to the payer that such person is unsatisfactory for these purposes. Record-keeping: delivery and receipt of alcoholic product held without payment of duty 22 1 An approved person must keep a record of each delivery and receipt of alcoholic products held by them on certain premises without payment of alcohol duty. 2 The record required to be kept under paragraph (1) must— a include the information specified in Schedule 4, and b be separate from any record kept of deliveries and receipts of alcoholic products held by them that are not so held without payment of duty. Documentation to accompany alcoholic product held without payment of duty 23 1 Subject to paragraph (3), paragraph (2) applies where— a an approved person (P) has produced alcoholic products on approved premises, b P removes the alcoholic products from the approved premises without payment of alcohol duty, c alcohol duty would have been payable at the discounted rate had it been payable on removal of the alcoholic products from the approved premises, and d P or any other person (the “supplier”) supplies the alcoholic product without payment of duty to any other person (the “recipient”). 2 The supplier must provide to the recipient, at or before the time of supply, documentation confirming the discounted rate at which duty would have been payable under the circumstances described in paragraph (1)(c). 3 Paragraph (2) does not apply to any supplier other than P where that supplier has not been provided with the documentation described in paragraph (2). Part 8 Determination of alcohol duty Constructive removal 24 1 This regulation applies where— a alcoholic products are constructively removed from approved premises by an approved person, and b the products have not already passed an excise duty point. 2 Alcoholic products will be deemed to have passed an excise duty point at the time of their constructive removal. 3 For the purposes of this regulation, alcoholic products are “constructively removed” when an entry is made in the approved person’s records, in a form and manner as may be specified in a notice published by the Commissioners, identifying the alcoholic products that are the subject of that entry as having passed an excise duty point. 4 An entry in an approved person’s records showing the constructive removal of any alcoholic products must not be cancelled or amended. Part 9 Payment of alcohol duty and returns Time and method of payment 25 1 Subject to paragraph (2), and save as the Commissioners may otherwise allow, alcohol duty must be paid at the excise duty point. 2 Where the person liable to pay the duty is an approved person, and save as the Commissioners may otherwise direct, the duty must be paid on or before the 25th day of the month following the month in which the duty point occurs, provided that— a where the date that the duty must be paid would otherwise fall on a day that is not a business day, the duty must instead be paid on or before the business day falling immediately before that date, and b where required by the Commissioners, the duty is secured by a guarantee. 3 The Commissioners may specify in a notice the method by which alcohol duty is to be paid. 4 Where the Commissioners publish a notice under paragraph (3), duty must be paid to them in accordance with that notice. Requirement to make a return 26 1 Subject to paragraph (4), paragraph (2) applies to all persons approved under section 82 of the Act to carry out a relevant activity. 2 Save as the Commissioners may otherwise allow, a person to whom this paragraph applies must make a return to the Commissioners in respect of each calendar month. 3 A return under paragraph (2) must— a show the amount of alcohol duty payable, including where no amount is payable, in respect of each relevant activity during that period, b be accompanied by a declaration signed by the person making it that the return is true and complete, c be made in such form and manner, and contain such information, as may be specified in a notice published by the Commissioners, and d be made on or before the 15th day of the calendar month following the month to which the return relates. 4 A person to whom paragraph (5) applies is not required to make a return under paragraph (2). 5 This paragraph applies where— a a person is approved under section 82 of the Act to produce cider, b that person produces no other alcoholic products, and c in relation to amounts of cider produced by that person on— i non-group premises, neither the alcohol production amount for the previous year nor the estimated alcohol production amount for the current year exceeds 5 hectolitres, and ii group premises, neither the aggregate of the alcohol production amount, in relation to every set of premises in the production group, for the previous year nor the aggregate of the estimated alcohol production amount, in relation to every set of premises in the production group, for the current year exceeds 5 hectolitres. 6 Paragraph (7) applies to a person approved under section 82 of the Act to produce spirits. 7 A person to whom this paragraph applies must make a return to the Commissioners in respect of any spirits produced for each period of a calendar quarter— a on or before the 15th day of the month following the end of the calendar quarter to which the return relates, and b in such form and manner, and containing such information, as may be specified in a notice published by the Commissioners. 8 In paragraph (7), “ calendar quarter ” means a period of 3 months beginning with 1 January, 1 April, 1 July or 1 October. Part 10 Spoilt alcoholic products Claims for repayment of alcohol duty 27 1 Where section 74 of the Act (spoilt alcoholic products) applies, the repayment of alcohol duty is subject to the conditions set out in paragraph (2). 2 A claimant— a may not make a repayment claim in respect of any alcoholic product that has been adulterated or diluted at the time of, or at any time after, the excise duty point, b may not make a repayment claim if the event causing the alcoholic product to become spoilt or unfit for use occurred more than three years after the alcohol duty on the alcoholic product in question was paid, and c must make a repayment claim on the return described in regulation 26(2). 3 A claimant must comply with any requirements contained in this Part and as may be specified in a notice published by the Commissioners. 4 In this Part— “ a claimant ” is an approved person who makes a repayment claim; “ a repayment claim ” is a claim for the repayment of alcohol duty where section 74 of the Act applies. Determination of the amount of alcohol duty paid 28 1 Save as the Commissioners may otherwise allow, the amount of alcohol duty paid in respect of a spoilt alcoholic product is to be determined by reference to— a its quantity, determined in accordance with paragraph (2), b its alcoholic strength, determined in accordance with paragraph (3), and c the rate of alcohol duty charged upon it. 2 The quantity of a spoilt alcoholic product is— a in a case where an alcoholic product is returned to the approved premises in the same containers in which it left those premises and from which no alcoholic product has been removed, the quantity of that product on which alcohol duty was charged, and b in any other case, the quantity of alcoholic product on which alcohol duty was paid that has been destroyed. 3 The alcoholic strength of a spoilt alcoholic product is the alcoholic strength by reference to which alcohol duty was charged on the alcoholic product. Destruction and reprocessing etc. 29 1 Subject to paragraph (2), any spoilt alcoholic product must be destroyed so that it is rendered unsaleable as a beverage in accordance with any conditions as may be specified in a notice published by the Commissioners. 2 An approved person may choose to reprocess a spoilt alcoholic product. 3 The Commissioners may specify in a notice any conditions in accordance with which an approved person must reprocess a spoilt alcoholic product if that person chooses to reprocess a spoilt alcoholic product. 4 If— a an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), and b the Commissioners have published a notice under paragraph (3), the approved person must reprocess the spoilt alcoholic product in accordance with the notice. 5 If an approved person chooses to reprocess a spoilt alcoholic product under paragraph (2), a repayment claim may not be made in respect of that product until reprocessing of that product has started. Notice of planned destruction or reprocessing 30 1 The Commissioners may— a require the claimant to give to them prior notice of any planned destruction of spoilt alcoholic product under regulation 29, and b specify in a notice published by them any circumstances in which, and the form and manner in which, such prior notice is to be given. 2 A notice of planned destruction given under paragraph (1) must be given on or before the end of the day that is— a two business days prior to the planned destruction of the spoilt alcoholic product, in the case of destruction at an approved premises, or b five business days prior to the planned destruction of the spoilt alcoholic product, in the case of destruction at any other premises. 3 In respect of any spoilt alcoholic product reprocessed under regulation 29(2), this regulation applies as if for “destruction” there were substituted the word “reprocessing” . Record-keeping: repayment claims 31 1 Any claimant making a repayment claim must keep a spoilt alcoholic product record (“the spoilt alcoholic product record”) in respect of each claim— a containing such information as may be specified in a notice published by the Commissioners, and b containing a declaration that alcohol duty has been paid on the spoilt alcoholic product and the amount of that payment. 2 The claimant must enter in the spoilt alcoholic product record— a the date, time, place and method of destruction of the spoilt alcoholic product (if applicable), b the quantity of the spoilt alcoholic product, c the alcoholic strength of the spoilt alcoholic product, and d the rate of alcohol duty charged upon the alcoholic product. 3 The claimant must retain the records required under paragraph (1) for at least 6 years, or such lesser period as the Commissioners may otherwise allow, from the date of the repayment claim. 4 The claimant must allow any officer of Revenue and Customs to inspect, copy or remove for a reasonable period records or documents relating to spoilt alcoholic products. Removal of spoilt alcoholic products without payment of alcohol duty 32 1 Subject to such conditions as the Commissioners may impose in a notice published by them, an approved person may remove a spoilt alcoholic product from approved premises for the purposes of destruction without payment of alcohol duty. 2 If an approved person removes a spoilt alcoholic product from approved premises and applies it to some purpose other than destruction, the time at which the product is applied to that other purpose is to be taken to be the excise duty point. 3 Where an excise duty point arises by virtue of paragraph (2), the following persons are jointly and severally liable for the payment of duty— a the approved person who removed the spoilt alcoholic product from the approved premises without payment of duty, and b the person holding the alcoholic product at the excise duty point. Cancellation of repayment 33 1 The Commissioners may at any time cancel the repayment of alcohol duty granted in accordance with this Part where they are satisfied that a contravention of any condition imposed by or under this Part has taken place. 2 Where the repayment of alcohol duty is cancelled under paragraph (1), any person to whom sums were paid or credited in respect of the repayment claim is liable to the Commissioners for such sums. Myrtle Lloyd Joanna Rowland Two of the Commissioners for His Majesty’s Revenue and Customs 14th July 2023