Finance (No. 2) Act 2023

TCTA 2018

19 (1) TCTA 2018 is amended as follows.

(2) In section 49 (sections 44 to 48: interpretation), in the definition of “excise duty”, for paragraph (a) substitute—

“(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.

(3) In section 53 (meaning of “excise duty”), for paragraph (a) substitute—

“(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.