Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Cider Guidance

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  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).

Print this page