# Finance (No. 2) Act 2023, Paragraph 11: FA 1994

Extent: E+W+S+N.I.

(1) Section 12B (section 12A: supplementary provisions) is amended as follows.
(2) 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;”.
(3) In subsection (2)(ec), for “section 36G of that Act” substitute “section 60 of that Act”.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.