There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Section 47.
(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)
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