16In paragraph 1(2) of Schedule 3 to FA 2001 (excise duty: payments by the Commissioners in case of error or delay)—
(a)in paragraph (a), for “section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979” substitute “section 78 of the Finance (No. 2) Act 2023 (alcohol duty: authorised use for certain purposes)”;
(b)omit paragraph (b).
Commencement Information
I1Sch. 13 para. 16 not in force at Royal Assent, see s. 120(2)
I2Sch. 13 para. 16 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)