Legislation – The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023

Regulation 28(3)(b) (ascertainment of the amount of duty charged or paid) of the Beer Regulations 199327 has effect as if for “regulation 18 above” there were substituted “regulation 3 of the Alcoholic Products (Excise Duty) Regulations 2023”.