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HMRC internal manual

Cider Guidance

• From: HM Revenue & Customs
• Published: 10 April 2016
• Updated: 20 July 2016, see all updates

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1. Contents
2. CIDER03000
3. CIDER03410

Cider production: samples

The power for a HM Revenue & Customs (HMRC) officer to take samples of cider at any time for revenue control/assurance purposes is given by section 160 of the Customs and Excise Management Act 1979 (CEMA).

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