Schedules

Schedule 12 U.K.Alcohol duty: duty stamps

Power to alter alcoholic products, and capacity of containers, to which this Schedule applies U.K.

2 (1) The Treasury may by regulations amend paragraph 1(2)(a) for the purpose of varying the capacity from time to time specified in that provision.

(2) The Treasury may by regulations amend paragraph 1(3) so that this Schedule—

(a) applies to any description of alcoholic product to which it does not apply, or

(b) ceases to apply to any description of alcoholic product to which it does apply.

Commencement Information

I1 Sch. 12 para. 2 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I2 Sch. 12 para. 2 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(h) (with reg. 10)