53Meaning of “excise duty”U.K.
In this Part “excise duty” means any excise duty under—
[F1(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),]
(b)the Hydrocarbon Oil Duties Act 1979, or
(c)the Tobacco Products Duty Act 1979.
Textual Amendments
F1Words in s. 53 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)