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, F2...
(c)
the Tobacco Products Duty Act 1979,F3or
(d)
Part 4 of the Finance Act 2026 (vaping products duty)
“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.