Paragraph 32 FA 2009I1I2
United Kingdom
(1)
In Schedule 55 (penalty for failure to make returns etc), in the Table in paragraph 1, for item 18 substitute—
“
18 Alcohol duty Return under regulations under section 88 of F(No.2)A 2023 ”.
(2)
In subsections (2) and (4) of section 106 (penalties for failure to make returns: commencement) references to Schedule 55 to that Act have effect as references to that Schedule as amended by this paragraph.
Annotations
Commencement
- I1
Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)
- I2
Sch. 13 para. 32 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)