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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2001 - onwards
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104. Excisable products.

Repealed from 1 October 2001

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 -

(i) until the day which the Minister for Finance appoints by order under section 102 for the coming into operation of section 90, paragraph 7(1) of the Order of 1975, and

(ii) on and from the day so appointed, 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 Ord

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