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

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force on 1st August 2023 all the provisions of Part 2 of the Finance (No. 2) Act 2023 (“F(No. 2)A 2023”) that are not already in force by virtue of section 120 of the F(No. 2)A 2023, excepting:

• section 74 (spoilt alcoholic products)

• section 82 (approval requirement: producers)

• section 83 (supplementary provision about approvals)

• section 84 (exemption: production for personal consumption)

• section 85 (exemption: research and experiments)

• section 89 (penalties and forfeiture) for the purposes of the provisions referred to in paragraph (a) of subsection (1) of that section

• section 110 (removal of goods: application of section 95 of CEMA 1979)

• section 111 (drawback)

Regulation 1 makes provision for citation and interpretation.

Regulation 2 provides for certain provisions of the F(No. 2)A 2023 to come into force (as described above in this note).

Regulations 3 and 4 make provision for certain sections of the Alcoholic Liquor Duties Act 1979 (“ALDA”) to be saved and modified as a consequence of not yet bringing into force certain sections of the F(No. 2)A 2023, ensuring the continued functioning of the alcohol duty regime.

Regulations 5 to 8 make modifications to the Customs and Excise Management Act 1979, F(No. 2)A 2023, the Beer Regulations 1993 and the Alcoholic Products (Excise Duty) Regulations 2023 as a consequence of those savings and modifications to ALDA.

Regulation 9 makes transitional provision in relation to approvals granted in respect of made-wine and alcohol duty.

Regulation 10 makes transitional provision in respect of alcoholic products charged to excise duty before 1st August 2023 for which the excise duty point occurs on or after 1st August 2023.

Regulation 11 revokes the Alcoholic Liquor Duties (Beer-based Beverages) Order 1994.

Regulation 12 introduces the Schedule which makes consequential amendments to various regulations and orders having effect under F(No. 2)A 2023: specifically:

• the Duty-Free Supplies for the Royal Navy Regulations 1954

• the Cider and Perry (Exemption from Registration) Order 1976

• the Excise Warehousing (Etc.) Regulations 1988

• the Cider and Perry Regulations 1989

• the Wine and Made-wine Regulations 1989

• the Spirits Regulations 1991

• the Beer Regulations 1993

• the Travellers’ Allowances Order 1994

• the Denatured Alcohol Regulations 2005

• the Duty Stamps Regulations 2006

• the Excise Goods (Holding, Movement and Duty Point) Regulations 2010

• the Wholesaling of Controlled Liquor Regulations 2015

• the Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins