http://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/8Finance Act 1998An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1998-07-31texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-01 SCHEDULESSCHEDULE 2 Assessments for excise duty purposes Finance Act 1994 (c.9)81In section 12A of the Finance Act 1994 (other assessments relating to excise duty matters) subsection (3) (amount assessed deemed to be duty due) shall be amended as follows.2At the end of paragraph (b) the word “or" shall be omitted and after that paragraph there shall be inserted—bbsection 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979,.3In paragraph (c) after “13," there shall be inserted “ 13AB, ” and after that paragraph there shall be inserted—dsection 8 of the Tobacco Products Duty Act 1979, oresection 2 of the Finance (No. 2) Act 1992,.Sch. 2 para. 8(1)(2) in force and Sch. 2 para. 8(3) in force for specified purposes at 1.10.1998 by S.I. 1998/2243, art. 2(2)(b)Sch. 2 para. 8(3) in force at 1.9.2008 for specified purposes by S.I. 2008/2302, arts. 2, 3Sch. 2 para. 8(3) in force at 1.6.2009 for specified purposes by S.I. 2009/1022, arts. 2, 3
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<ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/ukpga/2009/4/schedule/3">Sch. 3 </ukm:Section>
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title
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<Title> SCHEDULES</Title>
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<Number>SCHEDULE 2</Number>
<TitleBlock>
<Title> Assessments for excise duty purposes</Title>
</TitleBlock>
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<Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/2/crossheading/finance-act-1994-c9" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/crossheading/finance-act-1994-c9" NumberOfProvisions="5" id="schedule-2-crossheading-finance-act-1994-c9" RestrictStartDate="2009-06-01">
<Title> Finance Act 1994 (c.9)</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/8" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/8" id="schedule-2-paragraph-8" RestrictStartDate="2009-06-01">
<Pnumber>
<CommentaryRef Ref="c16423211"/>
8
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/8/1" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/8/1" id="schedule-2-paragraph-8-1" RestrictStartDate="2009-06-01">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 12A of the Finance Act 1994 (other assessments relating to excise duty matters) subsection (3) (amount assessed deemed to be duty due) shall be amended as follows.</Text>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1998/36/schedule/2/paragraph/8/2" IdURI="http://www.legislation.gov.uk/id/ukpga/1998/36/schedule/2/paragraph/8/2" id="schedule-2-paragraph-8-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>At the end of paragraph (b) the word “or" shall be omitted and after that paragraph there shall be inserted—</Text>
<BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="default">
<P3>
<Pnumber>bb</Pnumber>
<P3para>
<Text>section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979,</Text>
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<AppendText>.</AppendText>
</P2para>
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<Pnumber>
<CommentaryRef Ref="key-d0fe4986c303a4c7d4297991ca3cc1f4"/>
<CommentaryRef Ref="key-3406413e60c4f06204d0087d16c95605"/>
3
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<P2para>
<Text>
In paragraph (c) after “13," there shall be inserted
<InlineAmendment>“ 13AB, ”</InlineAmendment>
and after that paragraph there shall be inserted—
</Text>
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<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>section 8 of the Tobacco Products Duty Act 1979, or</Text>
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<Pnumber>e</Pnumber>
<P3para>
<Text>
section 2 of the Finance (
<Abbreviation Expansion="Number">No.</Abbreviation>
2) Act 1992,
</Text>
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<AppendText>.</AppendText>
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<Para>
<Text>
Sch. 2 para. 8(1)(2) in force and Sch. 2 para. 8(3) in force for specified purposes at 1.10.1998 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/1998/2243" id="c00496" Class="UnitedKingdomStatutoryInstrument" Year="1998" Number="2243">S.I. 1998/2243</Citation>
,
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</Text>
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<Para>
<Text>
Sch. 2 para. 8(3) in force at 1.9.2008 for specified purposes by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2008/2302" id="cb54ywa93-00020" Class="UnitedKingdomStatutoryInstrument" Year="2008" Number="2302" Title="The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2008">S.I. 2008/2302</Citation>
,
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,
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</Text>
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<Commentary id="key-3406413e60c4f06204d0087d16c95605" Type="I">
<Para>
<Text>
Sch. 2 para. 8(3) in force at 1.6.2009 for specified purposes by
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,
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,
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</Text>
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