Finance (No. 2) Act 2023

Chapter 9 repeals, further amendments and transitional provisions

Repeals and further amendments

113 Repeals

(1) The Alcoholic Liquor Duties Act 1979 is repealed.

(2) The following sections of FA 1995 are repealed—

(a) section 4 (alcoholic ingredients relief);

(b) section 5 (denatured alcohol).

114 Minor and consequential amendments

Schedule 13 makes minor and consequential amendments relating to this Part.

Transitional provision

115 Temporary provision: wine

(1) Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.

(2) This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.

116 Temporary provision: cider

Alcohol duty is not charged on cider which is produced—

(a) at a time before section 82 (approvals) comes into force, and

(b) by a person who, at that time, is exempt from the requirement to register under section 62 of ALDA 1979 by reason of an order made (or having effect as if made) under subsection (3) of that section.