Finance Act 2015
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PART 2 Excise | ||
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Amendment of Chapter 1 of Part 2 of Finance Act 2003 (alcohol products tax) | ||
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43. (1) Chapter 1 of Part 2 of the Finance Act 2003 is amended— | ||
(a) in section 73 in the definition of “counterfeit goods” by substituting “Regulation (EU) No. 608/2013 of the European Parliament and of the Council of 12 June 201326 ” for “Council Regulation (EC) No. 1383/2003 of 22 July 200327 ”, and | ||
(b) in section 78A by substituting the following for subsection (2): | ||
“(2) Relief under subsection (1) shall be granted by the Commissioners either by means of remission or repayment.”. | ||
(2) Subsection (1)(b) comes into operation on such day as the Minister for Finance may appoint by order. | ||