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Official guidance

WINE10100 · General provisions

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WINE10110 · Power to assess for excise duty
WINE10120 · Penalties
WINE10130 · Fraudulent evasion of duty
WINE10140 · False declarations

General provisions: contents
General provisions: fraudulent evasion of duty

WINE10130 | General provisions: fraudulent evasion of duty

From HM Revenue & Customs · Wine guidance

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