1(1)Section 13A(2) of FA 1994 (meaning of “relevant decision”) is amended as follows.U.K.
(2)In paragraph (c), for “section 8, 10, 11 or 36G of the Alcoholic Liquor Duties Act 1979,” substitute “section 52, 60, 78 or 79 of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.
(3)In paragraph (ea), for sub-paragraphs (i) and (ii) substitute—
“(i)regulations under section 102 of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty), or
(ii)Schedule 12 to that Act;”.
(4)In paragraph (f), for “paragraph 4(2)(h) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps)” substitute “paragraph 4(2)(h) of Schedule 12 to the Finance (No. 2) Act 2023 (alcohol duty: duty stamps)”.
Commencement Information
I1Sch. 11 para. 1 not in force at Royal Assent, see s. 120(2)
I2Sch. 11 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)