# Taxation (Cross-border Trade) Act 2018, Section 49: Sections 44 to 48: interpretation

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

In sections 44 to 48—
“excise duty” means any excise duty under—
(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),
(b)the Hydrocarbon Oil Duties Act 1979, ...
(c)the Tobacco Products Duty Act 1979,or
(d) Part 4 of the Finance Act 2026 (vaping products duty)
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/section/49 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.