http://www.legislation.gov.uk/ukpga/2023/30/section/62
Finance (No. 2) Act 2023
Statute Law Database
2024-01-29
Expert Participation
2023-08-25
Finance (No. 2) Act 2023
s. 311A
Finance Act 2024
s. 21(3)
Finance (No. 2) Act 2023
s. 232A
Finance Act 2024
Sch. 12
para. 2(2)
Finance (No. 2) Act 2023
s. 268A
Finance Act 2024
Sch. 12
para. 2(4)
Finance (No. 2) Act 2023
Sch. 14
para. 3(3)-(5)
Finance Act 2024
Sch. 12
para. 2(6)(a)(iii)
Finance (No. 2) Act 2023
Sch. 14 para. 37A37B and cross-heading
Finance Act 2024
Sch. 12
para. 2(6)(b)
Finance (No. 2) Act 2023
Sch. 14
para. 39(1)(aa)
Finance Act 2024
Sch. 12
para. 2(6)(c)(ii)
Finance (No. 2) Act 2023
Sch. 14
para. 39(2)(aa)
Finance Act 2024
Sch. 12
para. 2(6)(c)(iii)
Finance (No. 2) Act 2023
s. 232(3A)
Finance Act 2024
Sch. 12
para. 4(6)
Finance (No. 2) Act 2023
s. 131(2)
(3)
Finance Act 2024
Sch. 12
para. 5(3)
Finance (No. 2) Act 2023
s. 147A
Finance Act 2024
Sch. 12
para. 8(1)
Finance (No. 2) Act 2023
s. 148A-148C
Finance Act 2024
Sch. 12
para. 8(3)
Finance (No. 2) Act 2023
s. 176A-176C and cross-heading
Finance Act 2024
Sch. 12
para. 8(6)
Finance (No. 2) Act 2023
s. 151(1)(aa)
Finance Act 2024
Sch. 12
para. 9(2)(c)
Finance (No. 2) Act 2023
s. 151(1)(c) and word
Finance Act 2024
Sch. 12
para. 9(2)(d)
Finance (No. 2) Act 2023
s. 151(6A)
Finance Act 2024
Sch. 12
para. 9(4)
Finance (No. 2) Act 2023
s. 151(8)
Finance Act 2024
Sch. 12
para. 9(6)
Finance (No. 2) Act 2023
s. 159(1)(a)
(b)
Finance Act 2024
Sch. 12
para. 12(2)
Finance (No. 2) Act 2023
s. 159(2)(a)
(b)
Finance Act 2024
Sch. 12
para. 12(3)
Finance (No. 2) Act 2023
s. 159(3)(a)
(b)
Finance Act 2024
Sch. 12
para. 12(4)
Finance (No. 2) Act 2023
s. 159(4)
Finance Act 2024
Sch. 12
para. 12(5)
Finance (No. 2) Act 2023
s. 168(12)
Finance Act 2024
Sch. 12
para. 14(8)
Finance (No. 2) Act 2023
s. 170(2A)
Finance Act 2024
Sch. 12
para. 14(9)(b)
Finance (No. 2) Act 2023
s. 176D-176F and cross-heading
Finance Act 2024
Sch. 12
para. 16(1)
Finance (No. 2) Act 2023
Sch. 15
para. 2(1)(za)
Finance Act 2024
Sch. 12
para. 16(2)
Finance (No. 2) Act 2023
s. 178(1A)
(1B)
Finance Act 2024
Sch. 12
para. 17(4)
Finance (No. 2) Act 2023
s. 178(5)
(6)
Finance Act 2024
Sch. 12
para. 17(6)
Finance (No. 2) Act 2023
s. 179(1A)
Finance Act 2024
Sch. 12
para. 17(7)(a)
Finance (No. 2) Act 2023
s. 179(3A)
(3B)
Finance Act 2024
Sch. 12
para. 17(7)(b)
Finance (No. 2) Act 2023
s. 180(8)(b)(ii)(iia)
Finance Act 2024
Sch. 12
para. 19(4)
Finance (No. 2) Act 2023
s. 183A
Finance Act 2024
Sch. 12
para. 20(5)
Finance (No. 2) Act 2023
s. 196(1A)
Finance Act 2024
Sch. 12
para. 21(1)(b)
Finance (No. 2) Act 2023
s. 197(6A)
Finance Act 2024
Sch. 12
para. 21(2)
Finance (No. 2) Act 2023
s. 196(1)(e) and words
Finance Act 2024
Sch. 12
para. 22(1)(b)
Finance (No. 2) Act 2023
s. 197(5)(c) and word
Finance Act 2024
Sch. 12
para. 22(2)(e)
Finance (No. 2) Act 2023
s. 197(4)(d)
(e)
Finance Act 2024
Sch. 12
para. 23(b)
Finance (No. 2) Act 2023
s. 197(7A)
Finance Act 2024
Sch. 12
para. 24
Finance (No. 2) Act 2023
s. 195(7A)
Finance Act 2024
Sch. 12
para. 25(1)
Finance (No. 2) Act 2023
s. 197A
Finance Act 2024
Sch. 12
para. 25(2)
Finance (No. 2) Act 2023
s. 198A
Finance Act 2024
Sch. 12
para. 26
Finance (No. 2) Act 2023
s. 211(1)-(1C)
Finance Act 2024
Sch. 12
para. 27(a)
Finance (No. 2) Act 2023
s. 213(6A)
Finance Act 2024
Sch. 12
para. 28
Finance (No. 2) Act 2023
s. 251A
Finance Act 2024
Sch. 12
para. 29(1)
Finance (No. 2) Act 2023
Sch. 16
para. 3(7)-(9)
Finance Act 2024
Sch. 12
para. 29(2)
Finance (No. 2) Act 2023
s. 236(2A)
Finance Act 2024
Sch. 12
para. 31(3)
Finance (No. 2) Act 2023
s. 255(2A)
Finance Act 2024
Sch. 12
para. 34(1)(a)
Finance (No. 2) Act 2023
s. 255(4)-(6)
Finance Act 2024
Sch. 12
para. 34(1)(c)
Finance (No. 2) Act 2023
Sch. 16
para. 2(1)(b)
(ba)
Finance Act 2024
Sch. 12
para. 34(2)(a)
Finance (No. 2) Act 2023
Sch. 16
para. 2(11)(b)
Finance Act 2024
Sch. 12
para. 34(2)(d)(ii)
Finance (No. 2) Act 2023
s. 256A
Finance Act 2024
Sch. 12
para. 35(1)
Finance (No. 2) Act 2023
s. 262(1A)-(1D)
Finance Act 2024
Sch. 12
para. 36
Finance (No. 2) Act 2023
Sch. 14
para. 33A
Finance Act 2024
Sch. 12
para. 37(3)
Finance (No. 2) Act 2023
Sch. 16
para. 2(3A)
Finance Act 2024
Sch. 12
para. 38(3)
Finance (No. 2) Act 2023
Sch. 16
para. 2(12)
(13)
Finance Act 2024
Sch. 12
para. 38(8)
Finance (No. 2) Act 2023
Sch. 16
para. 3(1)
(1A)
Finance Act 2024
Sch. 12
para. 39(2)
Finance (No. 2) Act 2023
Sch. 16 para. 4(3)(d) and word
Finance Act 2024
Sch. 12
para. 39(3)(a)(ii)
Finance (No. 2) Act 2023
Sch. 16
Pt. 3
Finance Act 2024
Sch. 12
para. 40(1)
Finance (No. 2) Act 2023
Sch. 15
para. 2(1)(k)
Finance Act 2024
Sch. 12
para. 40(2)
Finance (No. 2) Act 2023
Sch. 16A
Finance Act 2024
Sch. 12
para. 41(1)
Finance (No. 2) Act 2023
Sch. 15
para. 2(1)(l)
Finance Act 2024
Sch. 12
para. 41(4)
Finance (No. 2) Act 2023
s. 267(3A)
Finance Act 2024
Sch. 12
para. 42(1)(a)
Finance (No. 2) Act 2023
s. 267A
Finance Act 2024
Sch. 12
para. 42(2)
Finance (No. 2) Act 2023
s. 272A
Finance Act 2024
Sch. 12
para. 42(3)
Finance (No. 2) Act 2023
s. 267(3B)-(3D)
Finance Act 2024
Sch. 12
para. 43(1)(b)
Finance (No. 2) Act 2023
s. 272(9)-(11)
Finance Act 2024
Sch. 12
para. 43(3)(b)
Finance (No. 2) Act 2023
s. 272(8)(da)
Finance Act 2024
Sch. 12
para. 44(1)
Finance (No. 2) Act 2023
s. 273(3)(ba)
Finance Act 2024
Sch. 12
para. 44(2)
Finance (No. 2) Act 2023
s. 273A
273B
Finance Act 2024
Sch. 12
para. 45(1)
Finance (No. 2) Act 2023
s. 276(aa)
Finance Act 2024
Sch. 12
para. 45(2)(a)
Finance (No. 2) Act 2023
s. 276(c)
(iiia)
Finance Act 2024
Sch. 12
para. 45(2)(b)
Finance (No. 2) Act 2023
s. 273C
Finance Act 2024
Sch. 12
para. 46
Finance (No. 2) Act 2023
s. 150(6A)
Finance Act 2024
Sch. 12
para. 50(5)(b)
Finance (No. 2) Act 2023
s. 165(2)(a)(i)
(ii)
Finance Act 2024
Sch. 12
para. 50(6)(b)
Finance (No. 2) Act 2023
s. 253(2)(b)
(va)
Finance Act 2024
Sch. 12
para. 56(10)(c)(iii)
Finance (No. 2) Act 2023
s. 273(4)(pa)
Finance Act 2024
Sch. 12
para. 57(3)(c)
Finance (No. 2) Act 2023
Sch. 14
para. 6(1A)
Finance Act 2024
Sch. 12
para. 58(1)(a)
Finance (No. 2) Act 2023
Sch. 14
para. 34(2A)
Finance Act 2024
Sch. 12
para. 58(1)(b)(ii)
Finance (No. 2) Act 2023
Sch. 15
para. 1(1)(aa)
Finance Act 2024
Sch. 12
para. 58(2)(a)
Finance (No. 2) Act 2023
Sch. 15
para. 2(1)(ea)
Finance Act 2024
Sch. 12
para. 58(2)(b)(i)
Finance (No. 2) Act 2023
Sch. 15
para. 2(1)(fa)
Finance Act 2024
Sch. 12
para. 58(2)(b)(ii)
Finance (No. 2) Act 2023
Sch. 16
para. 10(1)
Finance Act 2024
Sch. 12
para. 58(3)(a)
Finance (No. 2) Act 2023
Sch. 16
para. 10(1)
Finance Act 2024
Sch. 12
para. 58(3)(b)(i)
Finance (No. 2) Act 2023
Sch. 16
para. 10(1)
Finance Act 2024
Sch. 12
para. 58(3)(b)(ii)
Finance (No. 2) Act 2023
Sch. 16
para. 10(1)(a)
Finance Act 2024
Sch. 12
para. 58(3)(c)
Finance (No. 2) Act 2023
Sch. 16
para. 10(2)
(3)
Finance Act 2024
Sch. 12
para. 58(3)(d)
Part 2Alcohol Duty
Chapter 3Small producer relief
Mergers and demergers
I1I262Modified “small production premises” test
1
This section (instead of section 56) applies in relation to a post-merger production group in a merger transition year.
2
Post-merger production group premises are “small production premises” in the current year in relation to alcoholic products if—
a
the adjusted post-merger amount, determined in accordance with section 64 does not exceed the small production limit (within the meaning of section 56(4)), and
b
in relation to each set of post-merger production group premises, less than half of the alcohol production amount (if any), in relation to those premises, for the previous year was contained in alcoholic products produced under licence.