Following the repeal of section 22 of the Alcoholic Liquor Duties Act 1979 in this year's Finance Act, the drawback element of the Notice is now out of date. HM Revenue & Customs (HMRC) therefore intends to withdraw Notice 40 from 1 September 2012.
Notice 39 (Spirits production in the UK) will be revised to include the sections of Notice 40 that are to be retained. HMRC expect to publish the revised Notice 39 in the late autumn.
If you have any comments, please contact Paul Manson in the Alcohol Policy Team.
