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Paragraph 1 I1I2

United Kingdom

(1)

Section 13A(2) of FA 1994 (meaning of “relevant decision”) is amended as follows.

(2)

In paragraph (c), for “section 8, 10, 11 or 36G of the Alcoholic Liquor Duties Act 1979,” substitute “section 52, 60, 78 or 79 of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.

(3)

In paragraph (ea), for sub-paragraphs (i) and (ii) substitute—

“(i)

regulations under section 102 of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty), or

(ii)

Schedule 12 to that Act;”.

F1(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Sch. 11 para. 1(4) omitted (1.5.2025) by virtue of Finance Act 2025 (c. 8), s. 64(2)(e)(4) (with s. 64(5)(6))

Commencement

I1

Sch. 11 para. 1 not in force at Royal Assent, see s. 120(2)

I2

Sch. 11 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)