Finance (No. 2) Act 2023

69 “Producer”, “production premises”, “group premises” etc U.K.

(1) This section applies for the purposes of this Chapter.

(2) “Production premises” means premises (whether or not in the United Kingdom) on which alcoholic products are produced.

(3) Production premises are “group premises” at a time in a production year (the “reference time”) if—

(a) a person (“P”) who produces alcoholic products on the premises at the reference time or at any earlier time in that year, or

(b) a person connected with P,

also produces alcoholic products on any other premises at the reference time or any earlier time in that year.

(4) “Connected premises”, in relation to group premises, means premises on which alcoholic products are produced at the reference time or at any earlier time in the current year, by—

(a) P, or

(b) a person connected with P.

(5) References to “the production group”, in relation to group premises, are references to the group consisting of—

(a) the group premises, and

(b) every set of connected premises.

(6) Production premises are “non-group premises” at a time in a production year if, at that time, they are not group premises.

(7) In this Chapter—

(a) references to the “producer”, in relation to a set of premises, are references to the person who produces alcoholic products on those premises, and

(b) references to a “small producer” are references to a person who produces small producer alcoholic products.

Commencement Information

I1 S. 69 not in force at Royal Assent, see s. 120(2)

I2 S. 69 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)