18(1)Schedule 41 to FA 2008 (penalties: failure to notify etc.) is amended as follows.
(2)In the Table in paragraph 1, for the entry relating to alcohol liquor duties and the obligation to be authorised and registered to obtain and use duty stamps under regulations under ALDA 1979 substitute—
| “Alcohol duty | Obligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol). |
| Alcohol duty | Obligation to be authorised and registered to obtain and use duty stamps under regulations under paragraph 4 of Schedule 12 to F(No. 2)A 2023 (duty stamps).” |
(3)In the Table in paragraph 3, for the three entries relating to ALDA 1979 substitute—
| “Part 2 of F(No. 2)A 2023 (alcohol duty), section 53(2) | Unauthorised repackaging of qualifying draught products. |
| Part 2 of F(No. 2)A 2023 (alcohol duty), section 78(8) | Spirits: authorised use for certain purposes. |
| Part 2 of F(No. 2)A 2023 (alcohol duty), section 79(2) | Spirits: imported goods not for human consumption.” |
Commencement Information
I1Sch. 13 para. 18 not in force at Royal Assent, see s. 120(2)
I2Sch. 13 para. 18 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)