# Taxation (Cross-border Trade) Act 2018, Section 53: Meaning of “excise duty”

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

In this Part “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, or
(c) the Tobacco Products Duty Act 1979.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/section/53 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/section-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.