PART 5

Other provision connected with withdrawal from EU

Meaning of “excise duty”
53
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.
Words in s. 53 substituted (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), s. 120(2), Sch. 13 para. 19(3); S.I. 2023/884, reg. 2(1)(j) (with reg. 10)