Paragraph 11 FA 1994I1I2

Section 12B (section 12A: supplementary provisions) is amended as follows.

In subsection (2), for paragraphs (ea) and (eb) substitute—

“(ea)

in the case of an assessment under section 78 of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);

(eb)

in the case of an assessment under section 79 of that Act, the time of importation;”.

In subsection (2)(ec), for “section 36G of that Act” substitute “section 60 of that Act”.