Sch. 13 para. 11 not in force at Royal Assent, see s. 120(2)

Sch. 13 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

http://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/11Finance (No. 2) Act 2023Statute Law Database2024-06-25Expert Participation2024-05-13SchedulesSchedule 13Alcohol duty: minor and consequential amendmentsPart 1General11FA 19941

Section 12B (section 12A: supplementary provisions) is amended as follows.

2

In subsection (2), for paragraphs (ea) and (eb) substitute—

ea

in the case of an assessment under section 78 of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);

eb

in the case of an assessment under section 79 of that Act, the time of importation;

.

3

In subsection (2)(ec), for “section 36G of that Act” substitute section 60 of that Act”.

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Sch. 13 para. 11 not in force at Royal Assent, see
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<ref href="http://www.legislation.gov.uk/id/ukpga/2023/30/schedule/13/paragraph/11">Sch. 13 para. 11</ref>
in force at 1.8.2023 by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884">S.I. 2023/884</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/2/1/j">reg. 2(1)(j)</ref>
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<ref href="http://www.legislation.gov.uk/id/uksi/2023/884/regulation/10">reg. 10</ref>
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11
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<p>Section 12B (section 12A: supplementary provisions) is amended as follows.</p>
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in the case of an assessment under
<a href="#section-78">section 78</a>
of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);
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in the case of an assessment under
<a href="#section-79">section 79</a>
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In subsection (2)(ec), for “section 36G of that Act” substitute
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<a href="#section-60">section 60</a>
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