Section 49 Excise duty point and paymentI1I2
United Kingdom
(1)
Alcohol duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under—
(a)
(b)
section 1 of F(No. 2)A 1992.
(2)
In this Part, “excise duty point” has the meaning given by section 1 of F(No. 2)A 1992.
Annotations
Commencement
- I1
S. 49 not in force at Royal Assent, see s. 120(2)
- I2
S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)