Part 2Alcohol Duty

Chapter 1Charge to alcohol duty

Charge and rates

I3I447Alcohol duty: charge

1

An excise duty (“alcohol duty”) is charged on alcoholic products that are produced in, or imported into, the United Kingdom.

2

But subsection (1) is subject to the exemptions in Chapters 4 and 6.

I2I548Rates

1

Alcohol duty is charged at the rates shown in Schedule 7.

2

But subsection (1) is subject to—

a

section 50 (draught relief), and

b

section 54 (small producer relief).

I1I649Excise duty point and payment

1

Alcohol duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under—

b

section 1 of F(No. 2)A 1992.

2

In this Part, “excise duty point” has the meaning given by section 1 of F(No. 2)A 1992.