Section 81 | Further provision about remission and repayment

(1)The remission or repayment of alcohol duty under any provision of this Chapter is subject to the conditions (if any)—

(a)specified by the Commissioners in a notice published by them;

(b)specified by or under regulations made by them;

(c)imposed by them in a particular case.

(2)If a person fails to comply with a condition in respect of the remission or repayment, the failure attracts a penalty under section 9 of FA 1994.