# The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008, Article 2


(1) The surcharge on the liability to the excise duty chargeable in respect of spirits in Schedule 1 to the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 is negated.
(2) Instead, the liability to the excise duty chargeable in respect of spirits is adjusted as follows.
(3) To the amount payable, 4 per cent of that amount is added.

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Source: https://www.legislation.gov.uk/uksi/2008/3062/article/2 (the official version)
Page: https://openlegislation.uk/alcoholic-liquor-surcharge-on-spirits-duty-order-2008/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.