Paragraph 12 FA 1994I1I2
United Kingdom
In section 16 (appeals to a tribunal), in subsection (3A), for “section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979” substitute “section 78 or 79 of the Finance (No. 2) Act 2023 (alcohol duty: certain reliefs or exemptions for spirits)”.
Annotations
Commencement
- I1
Sch. 13 para. 12 not in force at Royal Assent, see s. 120(2)
- I2
Sch. 13 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)