The Finance Act 2003 is amended -

(a) in section 73, in subsection (1) -

(i) by the deletion of the definition of "CN Code", and

(ii) by the substitution of the following definition for the definition of "Directive":

"'Directive' means Council Directive 92/83/EEC of 19 October 1992 [OJ No. L316, 31.10.1992, p. 21], as amended by Council Directive (EU) 2020/1151 of 29 July 2020 [OJ No. L256, 5.8.2020, p. 1];",

(b) in section 77 -

(i) by the substitution of the following paragraph for paragraph (c):

"(c) to have been used as part of the manufacturing process of any product not for human consumption, where the alcohol has been denatured in accordance with the requirements of any Member State applicable to that use, and such denatured alcohol -

(i) has been incorporated into the product concerned, or

(ii) is used for maintenance and cleaning of the manufacturing equipment used for the manufacturing process concerned,",

and

(ii) by the substitution of the following paragraph for paragraph (d):