{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-53",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-53.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/53",
  "kind": "section",
  "number": "53",
  "heading": "Meaning of “excise duty”",
  "text": "In this Part “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, or\n(c) the Tobacco Products Duty Act 1979.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/section/53",
    "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."
}