SolvedEAIG6100 | Other powers to assess: assessments relating to spirits
From HM Revenue & Customs · Excise Assessments Interim Guidance
The Alcoholic Liquor Duties Act 1979 (ALDA) provides the power to assess in situations where
a person who is authorised to use spirits for medical or scientific purposes fails to use them as proposed - section 8(4)
a person who is authorised to use spirits in art or manufacture fails to use them as proposed - section 10(4), or
relief from duty is allowed on imported goods not for human consumption containing spirits, but the spirits are not used for an approved purpose - section 11(3).