Paragraph 25 CEMA 1979I1I2
United Kingdom
In section 136 (offences in connection with claims for drawback etc), in subsection (5), for paragraph (b) substitute—
“(b)section 74 of the Finance (No. 2) Act 2023 (remission or repayment of duty on spoilt alcoholic products).”
Annotations
Commencement
- I1
Sch. 13 para. 25 not in force at Royal Assent, see s. 120(2)
- I2
Sch. 13 para. 25 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)