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4(1)Section 114 (power to prohibit use of certain substances in exciseable goods) is amended as follows.
(2)In subsections (1) and (2), for “or liquor”, in each place it occurs, substitute “, product or liquid”.
(3)In subsection (3)—
(a)for “or liquor” substitute “, product or liquid”;
(b)for “substance or liquid” substitute “substance, product or liquid”.
Commencement Information
I1Sch. 13 para. 4 not in force at Royal Assent, see s. 120(2)
I2Sch. 13 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)