Finance Act, 1992
Excisable products. |
104.—For the purposes of this Chapter the following shall be excisable products: | |
(a) spirits chargeable with the duty of excise imposed by paragraph 4 (2) of the Order of 1975, | ||
(b) wine chargeable with the duty of excise imposed by paragraph 5 (2) of the Order of 1975, | ||
(c) made wine chargeable with the duty of excise imposed by paragraph 6 (2) of the Order of 1975, | ||
(d) beer chargeable with the duty of excise imposed by section 90 , | ||
(e) cider and perry chargeable with the duty of excise imposed by paragraph 8 (2) of the Order of 1975, | ||
(f) mineral hydrocarbon light oil chargeable with the duty of excise imposed by paragraph 11 (1) of the Order of 1975, | ||
(g) hydrocarbon oil, not otherwise liable to a duty of excise, chargeable with the duty of excise imposed by paragraph 12(1) of the Order of 1975, | ||
(h) gaseous hydrocarbons in liquid form chargeable with the duty of excise imposed by section 41 (1) of the Finance Act, 1976 , and | ||
(i) tobacco products chargeable with the duty of excise imposedby section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977 . |