Published 1 January 2012
Last updated 12 July 2018
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Section 11.3 has been updated with information on where you can send a written general enquiry about excise.
Section 14.1 updated to clarify when a rectifier or compounder doesn't need a licence to re-distil, combine or mix spirits.
Updated Excise Notice 39 cancels and replaces the previous version issued on 1 January 2012.