{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-13/paragraph-33.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/33",
  "kind": "paragraph",
  "number": "33",
  "heading": "FA 2009",
  "text": "(1) In Schedule 56 (penalty for failure to make payments on time), in the Table in paragraph 1, for item 11E substitute—\n“\n11E\nAlcohol duty\nAmount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24)\nThe date determined by or under regulations under section 88 of F(No. 2)A 2023 as the date by which the amount must be paid\n”.\n(2) In subsections (2) and (4) of section 107 (penalties for failure to pay tax) references to Schedule 56 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. 33 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 13 para. 33 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/33",
    "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."
}