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).
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).