http://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/11Finance (No. 2) Act 2023Statute Law Database2024-06-25Expert Participation2024-05-13 SchedulesSchedule 13Alcohol duty: minor and consequential amendmentsPart 1GeneralFA 1994111Section 12B (section 12A: supplementary provisions) is amended as follows.2In subsection (2), for paragraphs (ea) and (eb) substitute—eain 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);ebin the case of an assessment under section 79 of that Act, the time of importation;.3In subsection (2)(ec), for “section 36G of that Act” substitute section 60 of that Act”.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)
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11
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<Text>Section 12B (section 12A: supplementary provisions) is amended as follows.</Text>
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in the case of an assessment under
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in the case of an assessment under
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Sch. 13 para. 11 not in force at Royal Assent, see
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in force at 1.8.2023 by
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