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 10.
Changes to Legislation
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Transitional provisions – alcohol duty
10.
(1)
(a)
which was charged or became chargeable to a relevant duty before 1st August 2023, and
(b)
(2)
(3)
(4)
Alcohol duty is to be paid on the alcoholic product as if it was produced and had become chargeable on 1st August 2023.
(5)
For the purposes of this regulation—
“relevant duty” means, in the case of—
-
spirits, excise duty chargeable under section 5 (spirits: charge of excise duty) of ALDA;
-
beer, excise duty chargeable under section 36 (general beer duty) of ALDA;
-
wine, excise duty chargeable under section 54 (wine: charge of excise duty) of ALDA;
-
other fermented product, excise duty chargeable under section 55 (made-wine: charge of excise duty) of ALDA;
-
cider, excise duty chargeable under section 62 (cider: charge of excise duty) of ALDA.