5 Spirits: charge of excise duty.U.K.
There shall be charged on spirits—
(a)imported into the United Kingdom; or
(b)distilled, or manufactured by any other process whatsoever, in the United Kingdom,
a duty of excise [F1at the rate of [F2£17.35] per litre of alcohol in the spirits]
Textual Amendments
F1Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 1(1)(6)
F2Words substituted by virtue of Finance Act 1990 (c. 29, SIF 40:1), s. 1(1)(5)