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Finance (No. 2) Act 2023

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There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 25. Help about Changes to Legislation

CEMA 1979U.K.

25In section 136 (offences in connection with claims for drawback etc), in subsection (5), for paragraph (b) substitute—

(b)section 74 of the Finance (No. 2) Act 2023 (remission or repayment of duty on spoilt alcoholic products).

Commencement Information

I1Sch. 13 para. 25 not in force at Royal Assent, see s. 120(2)

I2Sch. 13 para. 25 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

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