Legislation – The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023
Consequential modifications – CEMA
5.
(1)
CEMA has effect with the following modifications.
(2)
Section 1(1) (interpretation) has effect as if the following definitions were inserted at the appropriate places—
““distiller” means a person holding a distiller’s licence under section 12 of the Alcoholic Liquor Duties Act 1979;”;
““distiller’s warehouse” means a place of security provided by a distiller and approved by the Commissioners under section 15(1) of the Alcoholic Liquor Duties Act 1979;”;
““licensed”, in relation to a producer of wine or other fermented product, means a producer who holds a licence to produce wine or other fermented product respectively under subsection (2) of section 54 or 55 of the Alcoholic Liquor Duties Act 1979;”;
““producer of other fermented product” includes a person who renders other fermented product sparkling, and “produce”, in relation to other fermented product, is to be construed accordingly;”;
““producer of wine” includes a person who renders wine sparkling, and “produce”, in relation to wine, is to be construed accordingly;”;
““registered brewer” has the meaning given by section 47(1) of the Alcoholic Liquor Duties Act 1979;”.
(3)
(a)
“rectifier, compounder” were omitted, and
(b)
for “producer of made-wine” there were substituted “producer of other fermented product”
.
(4)
(a)
“rectifier, compounder” were omitted, and
(b)
for “producer of made-wine” there were substituted “producer of other fermented product”
.
(5)
Section 160(2) (power to take samples)26 has effect as if for “producer of made-wine” there were substituted “producer of other fermented product”
.