19(1)TCTA 2018 is amended as follows.
(2)In section 49 (sections 44 to 48: interpretation), in the definition of “excise duty”, for paragraph (a) substitute—
“(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.
(3)In section 53 (meaning of “excise duty”), for paragraph (a) substitute—
“(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.
Commencement Information
I1Sch. 13 para. 19 not in force at Royal Assent, see s. 120(2)
I2Sch. 13 para. 19 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)