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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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Appointed day

2.  The day appointed for the coming into force of the following provisions of Part 2 of the Act, so far as not already in force, is 1st February 2025—

(a)section 74 (spoilt alcoholic products);

(b)sections 82 to 85 (approval requirement: producers, supplementary provision about approvals, exemption: production for personal consumption, and exemption: research and experiments);

(c)section 89 (penalties and forfeiture);

(d)sections 110 and 111 (removal of goods: application of section 95 of CEMA 1979 and drawback);

(e)Part 2 (approvals etc.) of Schedule 13 (alcohol duty: minor and consequential amendments).

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