Expanded excise duty liability: persons who collected amounts represented as duty on exempt or nil-rate goods now covered.

Amendment expands liability under s.11DD(1) to include the buyer and any person from whom duty is collected, and any person who has collected an amount represented as excise duty on excisable goods that are wholly exempt or chargeable to nil rate, thereby broadening recovery to persons who collected sums held out as duty on exempt or nil-rate goods.

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