Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Beer Regulations 1993

7.—(1) The Beer Regulations 1993(1) are amended as follows.

(2) In regulation 4 (interpretation)—

(a)at the appropriate place insert—

“F(No. 2)A 2023” means the Finance (No. 2) Act 2023;;

(b)for the definition of “beer” substitute—

beer” has the meaning given by paragraph 3 of Schedule 6 (categories of alcoholic products: interpretation) to the F(No. 2)A 2023;;

(c)for the definition of “duty” substitute—

“duty” in the case of alcoholic products on which excise duty has been charged, or was chargeable, under the Act before 1 August 2023 means that duty, and in all other cases means “alcohol duty” within the meaning given by section 47 (alcohol duty: charge) of the F(No. 2)A 2023 and references to drawback are to be construed accordingly;;

(d)omit the definition of “large pack”;

(e)for the definition of “strength” substitute—

strength” in relation to any alcoholic product means its alcoholic strength determined and ascertained in accordance with section 45 (alcoholic strength) of the F(No. 2)A 2023;.

(3) Omit regulations 8 (when the production of beer begins and when it is completed), 16 to 18 (rate of duty, the amount of beer in any container and the strength of the beer), 22 to 25 (mixing, addition of substances, dilution of beer and protection of the revenue derived from excise duty on beer) and Schedules 4 to 6 (method of determining the strength of beer, particulars of the additions of substances record and the tolerance requirements).

(1)

S.I. 1993/1228, amended by S.I. 2000/3213, 2006/1058 and 2011/1795; there are other amending instruments but none is relevant.

Back to top

Options/Help