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HMRC internal manual

Spirits Production Manual

Law, Policy and Application - Other offences: Distillers warehouse


Where, after the approval of a distiller’s warehouse, the distiller by whom it is provided makes, without the previous consent of the Commissioners, an alteration or addition to that warehouse, the making of the alteration or addition shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) – ALDAs 15 (5)

Policy and Application

Self explanatory.