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Official guidance

BEER10100 · Offences, assessments and penalties: general provisions

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BEER10110 · General provisions - power to assess for excise duty
BEER10120 · General provisions: penalties
BEER10130 · General provisions - Fraudulent evasion of duty
BEER10140 · General provisions - False declarations

Offences, assessments and penalties: general provisions: contents
General provisions - Fraudulent evasion of duty

BEER10130 | General provisions - Fraudulent evasion of duty

From HM Revenue & Customs · Beer Guidance

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