Finance (No. 2) Act 2023

FA 1994 U.K.

11 (1) Section 12B (section 12A: supplementary provisions) is amended as follows.

(2) In subsection (2), for paragraphs (ea) and (eb) substitute—

“(ea) in the case of an assessment under section 78 of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);

(eb) in the case of an assessment under section 79 of that Act, the time of importation;”.

(3) In subsection (2)(ec), for “section 36G of that Act” substitute “section 60 of that Act”.

Commencement Information

I1 Sch. 13 para. 11 not in force at Royal Assent, see s. 120(2)

I2 Sch. 13 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)