47Alcohol duty: chargeU.K.
(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)