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

Consequential modifications – the Act

6.—(1) References to an approval under section 82 (approval requirement: producers) of the Act, however expressed, in the following sections of the Act are to be read as a reference to an ALDA approval—

(a) section 51(2) (alcoholic products qualifying for draught relief);

(b) section 52(3)(b) (repackaging qualifying draught products);

(c) section 58(b) (exclusions);

(d) section 78(4)(b) (authorised use for certain purposes);

(e) section 86(2)(a)(i) (mixing alcoholic products).

(2) In this regulation “an ALDA approval” means, as the case may be—

(a) a licence to manufacture spirits under section 12 of ALDA,

(b) a registration to hold beer on premises registered to a person without payment of duty under section 41A of ALDA,

(c) a registration of a producer of beer under section 47 of ALDA,

(d) an excise licence issued under section 54(2) of ALDA in respect of premises on which wine is produced,

(e) an excise licence issued under section 55(2) of ALDA in respect of premises on which other fermented product is produced, or

(f) a registration of a maker of cider under section 62(2) of ALDA.