PART 4Excise duties

49Sections 44 to 48: interpretation

In sections 44 to 48—

“excise duty” means any excise duty under—

(a)

F1Part 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, and

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