Finance (No. 2) Act 2023

FA 1994U.K.

12In section 16 (appeals to a tribunal), in subsection (3A), for “section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979” substitute section 78 or 79 of the Finance (No. 2) Act 2023 (alcohol duty: certain reliefs or exemptions for spirits)”.

Commencement Information

I1Sch. 13 para. 12 not in force at Royal Assent, see s. 120(2)

I2Sch. 13 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)