Paragraph 16
In section 12 (assessments to excise duty), in subsection (2)(c)—
(a)
omit “1 or”, and
(b)
after “2012” insert “ or Part 3 of the Finance Act 2014 ”.
In section 12 (assessments to excise duty), in subsection (2)(c)—
omit “1 or”, and
after “2012” insert “ or Part 3 of the Finance Act 2014 ”.