OpenLegislation

Paragraph 17 FA 2007I1I2

United Kingdom

In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, for the entry relating to alcoholic liquor duties and statements or declarations in connection with a claim for repayment of duty under section 4(4) of FA 1995 substitute—

“

Alcohol dutyStatement or declaration in connection with a claim for repayment of duty under section 75 of F(No. 2)A 2023.

”

Annotations

Commencement

I1

Sch. 13 para. 17 not in force at Royal Assent, see s. 120(2)

I2

Sch. 13 para. 17 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)