Finance Act 2004
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Amendment of section 93 (offences in relation to keeping, selling or delivering of unexcised spirits) of Finance Act 2003. |
44.—(1) Section 93 of the Finance Act 2003 is amended in subsection (1) by substituting the following for the definition of “spirits”: | |
“ ‘spirits’ has the same meaning as it has in section 73 (1) (as amended by the Finance Act 2004) of the Finance Act 2003 ;”. | ||
(2) Subsection (1) comes into operation on such day as the definition of “spirits” in section 73 (1) of the Finance Act 2003 comes into operation by virtue of an order under section 86 of that Act and to the extent provided for in such order. |