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 .