Revenue eBrief No. 210/22
09 December 2022
Revisions to The Administration & Control of Tax Warehouses Manuals: Part 2 - Breweries, Micro-Breweries and Cider Manufacturers and Part 3 - Distilleries
Following amendments to the Finance Act 2003 made under section 43 of the Finance Act 2021, including the introduction of the Certification System for Small Alcohol Producers by section 78B of the 2003 Act, and changes to sections 77(c) and 77(d) of that Act regarding Denatured Alcohol.
The following Tax and Duty Manuals have been updated: