{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-49",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-49.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Excise duty point and payment",
  "text": "(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—\n(a) section 88;\n(b) section 1 of F(No. 2)A 1992.\n(2) In this Part, “excise duty point” has the meaning given by section 1 of F(No. 2)A 1992.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 49 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/49",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}