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Brief
"On 30/06/2025, the Her Majesty’s Revenue and Customs (HMRC) issued an update regarding Alcoholic Ingredients Relief (Excise Notice 41). This notice outlines the rules for claiming relief on alcoholic products used in the production or manufacture of eligible articles, such as beverages with an ABV not exceeding 1.2%, chocolates, and other foods containing no more than a specified amount of alcohol per 100kg."
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