Paragraph 8 I1

In section 12A of the Finance Act 1994 (other assessments relating to excise duty matters) subsection (3) (amount assessed deemed to be duty due) shall be amended as follows.

At the end of paragraph (b) the word “or" shall be omitted and after that paragraph there shall be inserted—

“(bb)

section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979,”.

In paragraph (c) after “13," there shall be inserted “ 13AB, ” and after that paragraph there shall be inserted—

“(d)

section 8 of the Tobacco Products Duty Act 1979, or

(e)

section 2 of the Finance (No. 2) Act 1992,”.