# The Social Security (Contributions) Regulations 2001, Paragraph 9: Alcoholic liquor on which duty has not been paid


Any alcoholic liquor, within the meaning of section 1 of the Alcoholic Liquor Duties Act 1979 in respect of which no duty has been paid under that Act.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/IV/paragraph/9 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-IV/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.