Legislation – The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023
Changes to legislation:
There are currently no known outstanding effects for The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023, Section 3.
Changes to Legislation
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Savings provisions
3.
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
(3)
The cases specified for the purpose of paragraph (2) are—
(a)
decisions made before 1st August 2023;
(b)
any decision specified in paragraph 3(1)(ka), (ma) or (mb) of Schedule 5 to the Finance Act 1994;
(c)
any decision specified in paragraph 3(1)(f) and (g), (2A) (2B), (3) and (3A) of that Schedule;
(d)
any decision specified in paragraph 3(2) of that Schedule insofar as it is made under or for the purposes of any regulations under section 13 (power to make regulations relating to manufacture of spirits) of ALDA.
(4)
For the purposes of paragraph 3 of Schedule 5 to the Finance Act 1994, as saved by this regulation, references to “made-wine” are to be read as references to “other fermented product”.