Part 2 U.K.Alcohol Duty

Chapter 1 U.K.Charge to alcohol duty

Charge and rates U.K.

49 Excise duty point and payment U.K.

(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—

(a) section 88;

(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.

Commencement Information

I1 S. 49 not in force at Royal Assent, see s. 120(2)

I2 S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)