(Except clauses 1 to 3 and 16 to 53 and - schedules 4 to 11) - Clause 5 - Alcoholic liquor duties
Finance Bill
4:30 pm
Mr Stephen Timms (Financial Secretary, HM Treasury; East Ham, Labour)
Before giving way, I must point out that dilution before the duty point is indeed standard practice in the industry but dilution after the duty point did not, as far as I know, begin until 1999. Neither the National Association of Cider Makers nor Customs and Excise are aware of any cider maker diluting after duty point—which would, if it were legal, be an obvious duty-avoidance technique—prior to February 1999. I will explain in detail how that process arose.