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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 32. Help about Changes to Legislation

FA 2009U.K.

32(1)In Schedule 55 (penalty for failure to make returns etc), in the Table in paragraph 1, for item 18 substitute—

18Alcohol dutyReturn under regulations under section 88 of F(No.2)A 2023.

(2)In subsections (2) and (4) of section 106 (penalties for failure to make returns: commencement) references to Schedule 55 to that Act have effect as references to that Schedule as amended by this paragraph.

Commencement Information

I1Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)

I2Sch. 13 para. 32 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)

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