Finance (No. 2) Act 2023 (c. 30)

Part 2 U.K. Alcohol Duty

Chapter 1 U.K. Charge to alcohol duty

Charge and rates U.K.

48 Rates U.K.

(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).

Commencement Information

I1 S. 48 not in force at Royal Assent, see s. 120(2)

I2 S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)