Without prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of F2... excise duty may be recovered as a debt due to the Crown.

F3Any excise duty or drawback, allowance or rebate F4in relation to excise duty the rate of which is expressed by reference to a specified quantity or weight of any goods shall, subject to subsection (3) below, be chargeable or allowable on any fraction of that quantity or weight of the goods, and the amount payable or allowable on any such fraction shall be calculated proportionately.

The Commissioners may for the purposes of subsection (2) above determine the fractions to be taken into account in the case of any weight or quantity.

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