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Citation and interpretation
1.—(1) These Regulations may be cited as the Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023.
(2) In these Regulations—
“the Act” means the Finance (No. 2) Act 2023;
“ALDA” means the Alcoholic Liquor Duties Act 1979();
“AP(ED)R 2023” means the Alcoholic Products (Excise Duty) Regulations 2023();
“CEMA” means the Customs and Excise Management Act 1979().
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