Charge and ratesU.K.
47Alcohol duty: chargeU.K.
(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.
Commencement Information
I1S. 47 not in force at Royal Assent, see s. 120(2)
I2S. 47 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)
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
I3S. 48 not in force at Royal Assent, see s. 120(2)
I4S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)
49Excise duty point and paymentU.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
I5S. 49 not in force at Royal Assent, see s. 120(2)
I6S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)