# Finance (No. 2) Act 2023, Section 47: Alcohol duty: charge

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/47 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.