# Finance Act 2012, Paragraph 47


In section 12 of FA 1994 (assessment to excise duty), in subsection (2)(c), after “1997” insert “ or Part 1 of Schedule 24 to the Finance Act 2012 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.