There shall be charged on spirits—
(a)imported into the United Kingdom; or
(b)distilled, or manufactured by any other process whatsoever, in the United Kingdom,
a duty of excise [F1at the rate of [F2£28.74] per litre of alcohol in the spirits]
Textual Amendments
F1Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 1(1)(6)
F2Sum in s. 5 substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(2)(7)
Modifications etc. (not altering text)
C1S. 5 restricted (27.7.1993) by 1993 c. 34, s. 8(1).