Finance (No. 2) Act 2023 (c. 30)

Schedules

Schedule 13 U.K. Alcohol duty: minor and consequential amendments

Prospective

Part 2 U.K. Approvals etc.

FA 2007 U.K.

29 (1) The Table in paragraph 1 of Schedule 24 to FA 2007 (penalties for errors) is amended as follows.

(2) Omit the entry relating to alcoholic liquor duties and returns under regulations under section 13, 49, 56 or 62 of ALDA 1979.

(3) After the entry relating to alcohol duty (inserted by paragraph 17 of this Schedule) insert—

“Alcohol duty

Return under regulations under section 88 of F(No. 2)A 2023.”

Commencement Information

I1 Sch. 13 para. 29 not in force at Royal Assent, see s. 120(2)