Finance (No. 2) Act 2023

FA 2007U.K.

17In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, for the entry relating to alcoholic liquor duties and statements or declarations in connection with a claim for repayment of duty under section 4(4) of FA 1995 substitute—

Alcohol dutyStatement or declaration in connection with a claim for repayment of duty under section 75 of F(No. 2)A 2023.

Commencement Information

I1Sch. 13 para. 17 not in force at Royal Assent, see s. 120(2)

I2Sch. 13 para. 17 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)