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Finance Act 2002
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- UK Public General Acts
- 2002 c. 23
- SCHEDULE 1
- Paragraph 4
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4(1)The Finance Act 1994 (c. 9) is amended as follows.U.K.
(2)In section 12A(3)(bb) (recovery of amounts assessed under the Alcoholic Liquor Duties Act 1979), for “or 11" substitute “ , 11 or 36G ”.
(3)In section 12B(2) (meaning of “relevant time" in section 12A), after paragraph (eb) insert—
“(ec)in the case of an assessment under section 36G of that Act, the the time at which the requirement to pay the duty took effect (which time, in a case where there was an excise duty point for the beer fixed under section 1 of the Finance (No. 2) Act 1992, is that excise duty point);”.
(4)In section 14(1)(ba) (review of assessments), for “or 11" substitute “ , 11 or 36G ”.
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