Taxation (Cross-border Trade) Act 2018

49 Sections 44 to 48: interpretation U.K.

In sections 44 to 48—

• “excise duty” means any excise duty under—

  (a)

  [F1 Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),]

  (b)

  the Hydrocarbon Oil Duties Act 1979, F2 ...

  (c)

  the Tobacco Products Duty Act 1979,[F3 or

  (d)

  Part 4 of the Finance Act 2026 (vaping products duty)]

• “HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.

Textual Amendments

F1 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)

F2 Word in s. 49 omitted (18.3.2026) by virtue of Finance Act 2026 (c. 11), Sch. 15 para. 7(a)

F3 Words in s. 49 inserted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 15 para. 7(b)