Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 13 U.K. Alcohol duty: minor and consequential amendments

Prospective

Part 2 U.K. Approvals etc.

FA 2009 U.K.

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

“18

Alcohol duty

Return 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

I1 Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)