This section has no associated Explanatory Notes
16U.K.In section 12 (assessments to excise duty), in subsection (2)(c)—
(a)omit “1 or”, and
(b)after “2012” insert “ or Part 3 of the Finance Act 2014 ”.
16U.K.In section 12 (assessments to excise duty), in subsection (2)(c)—
(a)omit “1 or”, and
(b)after “2012” insert “ or Part 3 of the Finance Act 2014 ”.