Section 48 RatesI1I2
United Kingdom
(1)
Alcohol duty is charged at the rates shown in Schedule 7.
(2)
But subsection (1) is subject to—
(a)
section 50 (draught relief), and
(b)
section 54 (small producer relief).
Annotations
Commencement
- I1
S. 48 not in force at Royal Assent, see s. 120(2)
- I2
S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)