# Finance (No. 2) Act 2023, Paragraph 32: FA 2009

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/13/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.