{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-49",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-49.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "section/49",
  "kind": "section",
  "number": "49",
  "heading": "Sections 44 to 48: interpretation",
  "text": "In sections 44 to 48—\n“excise duty” means any excise duty under—\n(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),\n(b)the Hydrocarbon Oil Duties Act 1979, ...\n(c)the Tobacco Products Duty Act 1979,or\n(d) Part 4 of the Finance Act 2026 (vaping products duty)\n“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 49 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(2); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 49 omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), Sch. 15 para. 7(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 49 inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 7(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/section/49",
    "retrieved_at": "2026-10-29T09:04:43.590954+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."
}