Finance (No. 2) Act 2023

Prospective

CEMA 1979U.K.

26(1)Section 160 (power to take samples) is amended as follows.

(2)In subsection (2), for the words from “any of the following” to “cider” substitute “a revenue trader to whom this subsection applies”.

(3)After subsection (2) insert—

(2A)The revenue traders to whom subsection (2) applies are persons who produce alcoholic products.

Commencement Information

I1Sch. 13 para. 26 not in force at Royal Assent, see s. 120(2)