Regulation 16 Rate of duty Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: reg. 16-18 omitted by Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) 2023 Sch. para. 7(3) The duty shall be paid at the rate in force at the duty point. ← Regulation 15 Regulation 16 Regulation 17 →