Finance (No. 2) Act 2023

Prospective

CEMA 1979U.K.

23(1)Section 112 (power of entry upon premises, etc of revenue traders) is amended as follows.

(2)In subsection (3), for the words from “distiller” to “occupier” substitute “a person who produces alcoholic products or an occupier”.

(3)In subsection (6), for “a distiller” substitute “a person who produces alcoholic products”.

Commencement Information

I1Sch. 13 para. 23 not in force at Royal Assent, see s. 120(2)