Section 47 Alcohol duty: chargeI1I2
United Kingdom
(1)
An excise duty (“alcohol duty”) is charged on alcoholic products that are produced in, or imported into, the United Kingdom.
(2)
But subsection (1) is subject to the exemptions in Chapters 4 and 6.
Annotations
Commencement
- I1
S. 47 not in force at Royal Assent, see s. 120(2)
- I2
S. 47 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)