# The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008, Note: Explanatory note


(This note is not part of the Order)
Liability to the excise duty on spirits increases on 1 December 2008 by 4% of the amount payable (instead of by 8%).
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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