OpenLegislation

Article 2 I1

United Kingdom

Schedule 1 takes effect in relation to the excise duties chargeable in respect of spirits, beer, wine, made–wine and ciderf1 (8 per cent surcharges on amounts payable).

Annotations

Commencement

I1

Art. 2 in force at 1.12.2008, see art. 1(2)

Footnotes

f1

Equivalent expressions have the same meaning as in the Alcoholic Liquor Duties Act 1979 (c. 4) (see section 4(1) of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) and section 1(1) of the Customs and Excise Management Act 1979 (c. 2)).