Finance (Covid-19 and Miscellaneous Provisions) Act 2022

Waiver of excise duty on special exemption orders

13. No duty of excise shall be chargeable, leviable or payable under section 78 (4) of the Finance Act 1980 on a special exemption order granted under section 5 of the Intoxicating Liquor Act 1927, in respect of dates falling within the period beginning on 26 January 2022 and ending on 30 April 2022.