Paragraph 19 TCTA 2018I1I2
United Kingdom
(1)
TCTA 2018 is amended as follows.
(2)
In section 49 (sections 44 to 48: interpretation), in the definition of “excise duty”, for paragraph (a) substitute—
“(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.
(3)
In section 53 (meaning of “excise duty”), for paragraph (a) substitute—
“(a)Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.
Annotations
Commencement
- I1
Sch. 13 para. 19 not in force at Royal Assent, see s. 120(2)
- I2
Sch. 13 para. 19 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)