General excise

Relevant legislation

The relevant legislation is:

  • Council Directive 2008/118/EC of 16 December 2008
  • Part 2 of the Finance Act 2001 (as amended)
  • Control of Excisable Product Regulations 2010 (S.I. 146/2010)
  • Control of Excisable Products (Amendment) Regulations 2013 (S.I. 368/2013).