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»Ê¹ÚÌåÓýapp legislation for control of Duty Free Spirits is contained in:

• Finanace (No. 2) Act 2023
• »Ê¹ÚÌåÓýapp Alcoholic Liquor Duties Act 1979 (pre 1 August 2023)
• »Ê¹ÚÌåÓýapp Revenue Traders (Accounts and Records) Regulations 1992.

Northern Ireland maintains alignment with certain EU excise processes and rules as a result of the Northern Ireland Protocol to the Withdrawal Agreement, so the following EC Directive apply in Northern Ireland.

»Ê¹ÚÌåÓýapp definitions required for exemption applying to medicinal preparations can be found in the following EC Directives:

• EC Directive 92/83; and
• EC Directive 2001/83.