Finance (No. 2) Act 2023

FA 2009

33 (1) In Schedule 56 (penalty for failure to make payments on time), in the Table in paragraph 1, for item 11E substitute—

“11E

Alcohol duty

Amount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 88 of F(No. 2)A 2023 as the date by which the amount must be paid”.

(2) In subsections (2) and (4) of section 107 (penalties for failure to pay tax) references to Schedule 56 to that Act have effect as references to that Schedule as amended by this paragraph.