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Contents

Official guidance

Spirits Production Manual

SPIR7000 · Small Producer Relief

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SPIR7010 · Introduction and law
SPIR7020 · Eligibility for reduced rates
SPIR7030 · Calculation of reduced rates
SPIR7040 · Group Premises
SPIR7050 · Mergers and Demergers
SPIR7060 · Imports
SPIR7070 · Duty suspended movements within the UK

Small Producer Relief: contents
Mergers and Demergers

SPIR7050 | Mergers and Demergers

From HM Revenue & Customs · Spirits Production Manual

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