Point in time view as at 01/06/2002.
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 4.
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 ”.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
