- Latest available (Revised)
- Original (As made)
The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025
You are here:
- UK Statutory Instruments
- 2025 No. 948 (C. 45)
- Whole Instrument
- Previous
- Next
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
2025 No. 948 (C. 45)
EXCISE
The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025
Made
4th August 2025
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) of the Finance Act 2009(1).
Citation
1. This Order may be cited as the Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025.
Interpretation
2. In this Order, “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023 (alcohol duty: charge)(2).
Appointed Day
3. 1st September 2025 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)(3) comes into force for the purposes of alcohol duty.
Anna Turley
Nicholas Dakin
Two of the Lords Commissioners of His Majesty's Treasury
4th August 2025
Explanatory Note
(This note is not part of the Order)
This Order appoints 1st September 2025 as the day on which the interest regime set out in section 101 of the Finance Act 2009 (c. 10) on late payment interest comes into force for the purposes of alcohol duty. Section 101 has already been brought into force for other purposes.
Section 101 applies late payment interest to any sum due by virtue of an enactment to His Majesty’s Revenue and Customs but paid late.
The current applicable rate in respect of late payment interest is set out in the Taxes and Duties, etc (Interest Rate) Regulations 2011 (S.I. 2011/2446). These Regulations were made in exercise of the powers conferred by section 103 of the Finance Act 2009.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day order.
(1)
(2)
(3)
Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).
Options/Help
Print Options
Official printed copies
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.