SCHEDULE 11 Alcohol Duty: Reviews and Appeals
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 11 Alcohol Duty: Reviews and Appeals

Section 108

1

(1)     Section 13A(2) of FA 1994 (meaning of “relevant decisionâ€) is amended as follows.

(2)     In paragraph (c), for “section 8, 10, 11 or 36G of the Alcoholic Liquor Duties Act 1979,†substitute “section 52, 60, 78 or 79 of Part 2 of the Finance (No 2) Act 2023 (alcohol duty),â€.

(3)     In paragraph (ea), for sub-paragraphs (i) and (ii) substitute—

“(i)     regulations under section 102 of Part 2 of the Finance (No 2) Act 2023 (alcohol duty), or

(ii)     Schedule 12 to that Act;â€.

(4)     In paragraph (f), for “paragraph 4(2)(h) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps)†substitute “paragraph 4(2)(h) of Schedule 12 to the Finance (No 2) Act 2023 (alcohol duty: duty stamps)â€.

2

In Schedule 5 to FA 1994 (decisions subject to review and appeal), for paragraph 3 (and the heading immediately preceding it) substitute—

“Part 2 of the Finance (No 2) Act 2023 (alcohol duty)

3

(1)     The following decisions under or for the purposes of Part 2 of the Finance (No 2) Act 2023 (alcohol duty)—

(a)     any decision

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