Finance (No. 2) Act 2023

Prospective

CEMA 1979U.K.

22(1)Section 1(1) (interpretation:defined terms) is amended as follows.

(2)In the definition of “the Customs and Excise Acts 1979”, omit “the Alcoholic Liquor Duties Act 1979,”.

(3)In the definition of “excise warehouse”, omit “, and, except in that section, also includes a distiller's warehouse”.

(4)In the definition of “warehouse”—

(a)for “expressions” substitute “expression”;

(b)omit “and “distiller's warehouse””;

(c)omit “and, except in that section, also includes a distiller's warehouse”.

Commencement Information

I1Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2)