Prospective
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)