# Finance (No. 2) Act 2023, Paragraph 25: CEMA 1979

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

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).”

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.