Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 13 U.K. Alcohol duty: minor and consequential amendments

Part 1 U.K. General

Excise Duties (Surcharges or Rebates) Act 1979 U.K.

7 In section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (surcharges or rebates of amounts due for excise duties), in subsection (1), for paragraph (a) substitute—

“(a) that chargeable in respect of alcoholic products;”.

Commencement Information

I1 Sch. 13 para. 7 not in force at Royal Assent, see s. 120(2)

I2 Sch. 13 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)