PART 5Other provision connected with withdrawal from EU

53Meaning of “excise duty”

In this Part “excise duty” means any excise duty under—

F1(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.