Part 2Alcohol Duty
Chapter 1Charge to alcohol duty
Charge and rates
I1I249Excise duty point and payment
1
Alcohol duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under—
b
section 1 of F(No. 2)A 1992.
2
In this Part, “excise duty point” has the meaning given by section 1 of F(No. 2)A 1992.