48RatesU.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
I1S. 48 not in force at Royal Assent, see s. 120(2)
I2S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)