TCTA 2018
19(1)TCTA 2018 is amended as follows.
(2)In section 49 (sections 44 to 48: interpretation), in the definition of “excise duty”, for paragraph (a) substitute—
“(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.
(3)In section 53 (meaning of “excise duty”), for paragraph (a) substitute—
“(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.