No versions valid at: 11/07/2023
Point in time view as at 11/07/2023. This version of this provision is not valid for this point in time.
There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Section 111.
Valid from 01/02/2025
(1)This section applies where drawback of alcohol duty is allowable, under regulations made under section 60A of CEMA 1979 (power to make regulations about stores) or section 2 of F(No. 2)A 1992 (power to provide for drawback of excise duty), to a person who produces alcoholic products in accordance with an approval under section 82 (“the producer”).
(2)Subject to the conditions (if any) that the Commissioners impose, drawback of alcohol duty may be set against any amount to which the producer is chargeable in respect of alcohol duty (and any reference in CEMA 1979 to drawback payable is to be construed in accordance with this section).
Commencement Information
I1S. 111 not in force at Royal Assent, see s. 120(2)
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