Part III PAYMENT OF THE DUTY Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Pt. 2 3 excluded by Tobacco Products 2001 reg. 28(1) Pt. 1-3 applied (with modifications) by Channel Tunnel (Alcoholic Liquor and Tobacco Products) 2000 art. 3(a) Sch. 1 para. 1-5 Pt. 1-3 modified by SI 2000/426 art. 3 (as substituted) by Channel Tunnel (Alcoholic Liquor and Tobacco Products) 2002 art. 4 5Person liable to pay the duty 6Time and method of payment of the duty Part III