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

Savings – payment and returns4.

(1)

Paragraph (2) applies to any alcoholic product3 in respect of which an excise duty point4 occurs before these regulations come into force.

(2)

Where this paragraph applies, the relevant payment and returns provisions continue to have effect in relation to that product.

(3)

In paragraph (2), “the relevant payment and returns provisions” means, in the case of—

(a)

beer, regulations 20 and 21 (time and method of payment and furnishing of returns) of the Beer Regulations 19935,

(b)

cider, regulation 23 (furnishing of returns and payment of duty) of the Cider and Perry Regulations 19896, and

(c)

wine and other fermented product, regulation 23 (furnishing of returns and payment of duty) of the Wine and Made-wine Regulations 19897.