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HMRC internal manual

Holding and Movements Alcohol Strategy: Post Visit Action

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HM Revenue & Customs
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Holding and Movements Alcohol Strategy - Post Visit Action: recent changes

Below are details of the amendments that were published on 24 February 2012 (see the update index for all updates)

Page Details of update  
     
 [H](https://www.gov.uk/hmrc-internal-manuals/holding-and-movements-alcohol-strategy-post-visit-action/hmaspva2350)MASPVA2350  The sentence “Officers should not assess for excise duty on seized goods or they will be open to criticism for dealing with the same offence twice (i.e. double jeopardy).” has been deleted.