Consequential amendments
This section has no associated Explanatory Notes
47In section 12 of FA 1994 (assessment to excise duty), in subsection (2)(c), after “1997” insert “or Part 1 of Schedule 24 to the Finance Act 2012”.
47In section 12 of FA 1994 (assessment to excise duty), in subsection (2)(c), after “1997” insert “or Part 1 of Schedule 24 to the Finance Act 2012”.