# Finance (No. 2) Act 2023, Section 49: Excise duty point and payment

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

(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) section 88;
(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.

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/section/49 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.