49Sections 44 to 48: interpretationU.K.
In sections 44 to 48—
“excise duty” means any excise duty under—
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
Textual Amendments
F1Words in s. 49 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)