§ Mr. Colvinasked the Chancellor of the Exchequer why excise duty on wines and spirits has to be paid to the Revenue at least six weeks before goods are sold to the consumer.
§ Mr. Peter ReesExcise duty on spirits and on imported wines is payable at the time of importation or on delivery352W from warehouse for home use. The interval between the time at which duty is payable and the time when the goods are sold to consumers is a matter of trade practice.