Section 53 Meaning of “excise duty”
United Kingdom
In this Part “excise duty” means any excise duty under—
(b)
the Hydrocarbon Oil Duties Act 1979, or
(c)
the Tobacco Products Duty Act 1979.
Annotations
Textual amendments
- F1
Words in s. 53 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)