Part 2Alcohol Duty

Chapter 1Charge to alcohol duty

Charge and rates

I1I249Excise 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.