单词 | excise |
释义 | excise excise originally taxes charged on the retail sale within the UK of commodities such as beer, wines and spirits. Nowadays, however, licences (e.g. permitting the use of a gun or dealing in game) are clas- sified as excise (see further the Customs and Excise Management Act 1979). One of the most commonly prosecuted excise offences is con- travention of the Vehicles Excise and Registration Act 1994, which requires motorists to display a vehicle excise licence, known collo- quially as a tax disc. |
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