Section 49 | Sections 44 to 48: interpretation

In sections 44 to 48—^F1F2F3

“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, ...

(c)the Tobacco Products Duty Act 1979,or

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

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