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Reliefs.
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77.—Without prejudice to any other relief from excise duty which may apply, and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from alcohol products tax shall be granted on any alcohol products which are shown to the satisfaction of the Commissioners—
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(a) to be intended for use or to have been used in the production of—
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(i) any beverage, other than beer, not exceeding 1.2% vol,
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(ii) vinegar,
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(iii) flavours for the preparation either of foodstuffs or of beverages not exceeding 1.2% vol,
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(iv) medicinal products,
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(v) foodstuffs, whether such alcohol product is used—
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(I) either as a filling in such foodstuff or otherwise,
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(II) either directly or as a constituent of semi-finished products for use in the production of such foodstuff,
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and where the alcohol contained in such foodstuffs does not exceed 8.5 litres of alcohol per 100 kilogrammes of the product when used in the production of chocolates and 5 litres of alcohol per 100 kilogrammes of the product when used in the production of other foodstuffs, or
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(vi) beer concentrate,
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(b) to be intended to be denatured in accordance with their requirements, or to have been so denatured,
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(c) to have been denatured in accordance with the requirements of another Member State and used in the production of a product not fit for human consumption,
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(d) to have been completely denatured in accordance with the requirements of another Member State, where such requirements have been notified to the European Commission and accepted in accordance with paragraphs 3 and 4 of Article 27 of the Directive,
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(e) to be intended for use or to have been used for experimental, quality control, scientific or research purposes,
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(f) in the case of wine, beer, or other fermented beverage the alcoholic content of which is entirely of fermented origin, to have been produced solely by a private individual in a private premises for consumption by the producer or by the family or guests of such producer, and not to have been produced or supplied for consideration.
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