Legislation – The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025

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Introduction

1 Citation, commencement and interpretation

2 Appointed day

3 Transitional arrangements – licences, approvals and registrations

4 Savings – payment and returns

5 Revocations

6 Consequential amendments and modifications

SCHEDULES

Schedule 1 Revocations

Schedule 2 Consequential amendments and modifications

Signature

Explanatory note

Transitional arrangements – licences, approvals and registrations3.

(1)

Paragraph (2) applies to any person (P)—

(a)

who was licensed, approved or registered, as the case may be, under section 12, 15, 41A, 47, 54(2), 55(2), or 62(2) of the Alcoholic Liquor Duties Act 19792 (licence to manufacture spirits, distiller’s warehouse, suspension of duty: registration of persons and premises, registration of producers of beer, wine: charge of excise duty, made-wine: charge of excise duty, and excise duty on cider) immediately before these regulations come into force, and

(b)

who must be approved as a producer under section 82 of the Act (approval requirement: producers) when these regulations come into force.

(2)

When these regulations come into force—

(a)

P is to be treated as if they were approved under section 82 of the Act, and

(b)

that approval is to be treated as containing the same terms, conditions and restrictions, where applicable, that applied to the licence, approval or registration described in paragraph (1)(a) as appropriate.

2

1979 c. 4 (“ALDA”). Section 12 was amended by sections 8(2)(a) and (6) and 114 of, and paragraph 3(3) of Schedule 5 and Part IV of Schedule 23 to, the Finance Act 1986 (c. 41), sections 9 and 132 of, and Part I of Schedule 19 to, the Finance Act 1990 (c. 29), Part 1(1) of Schedule 26 to the Finance Act 2006 (c. 25), and by S.I. 1979/241. Section 15 was amended by paragraph 14 of Part II of Schedule 8 to the Finance Act 1981 (c. 35), section 114 of, and paragraph 8 of Schedule 3 and Part I of Schedule 23 to, the Finance Act 1986, paragraph 18 of Schedule 4 and Part III of Schedule 26 to the Finance Act 1994 (c. 9), and Part 1(1) of Schedule 26 to the Finance Act 2006. Section 41A was inserted by section 7(2) of the Finance Act 1991 (c. 31), and amended by Part I of Schedule 18 to the Finance (No. 2) Act 1992 (c. 48) and paragraph 29 of Part II of Schedule 4 to the Finance Act 1994. Section 47 was amended by section 7(3) of the Finance Act 1991, paragraph 32 of Part II of Schedule 4 to the Finance Act 1994, and paragraph 25 of Schedule 41 to the Finance Act 2008 (c. 9). Section 54 was amended by section 114 of, and Part IV of Schedule 23 to, the Finance Act 1986, paragraph 34 of Part II of Schedule 4 to the Finance Act 1994, paragraph 25 of Schedule 41 to the Finance Act 2008, and section 113(1) of the Act. Section 55 was amended by section 114 of, and Part IV of Schedule 23 to, the Finance Act 1986, Part I(2) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 35 of Part II of Schedule 4 to the Finance Act 1994, paragraph 25 of Schedule 41 to the Finance Act 2008, and section 113(1) of the Act. Section 62 was amended by paragraph 40 of Part II of Schedule 4 to the Finance Act 1994, section 3 of the Finance Act 1997 (c. 16), section 5 of the Finance Act 2001 (c. 9), paragraph 25 of Schedule 41 to the Finance Act 2008, and section 113(1) of the Act. ALDA was repealed by section 113(1) of the Act, subject to the savings provisions in S.I. 2023/884.