{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-32",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-32.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/13/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": "FA 2009",
  "text": "(1) In Schedule 55 (penalty for failure to make returns etc), in the Table in paragraph 1, for item 18 substitute—\n“\n18\nAlcohol duty\nReturn under regulations under section 88 of F(No.2)A 2023\n”.\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 32 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/32",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}