# Finance (No. 2) Act 2023, Section 48: Rates

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

(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).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/48 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.