Section 49 | Excise duty point and payment

(1)Alcohol duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under—

(a)section 88;

(b)section 1 of F(No. 2)A 1992.

(2)In this Part, “excise duty point” has the meaning given by section 1 of F(No. 2)A 1992.