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

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

11.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010(1) are amended in accordance with sub-paragraphs (2) to (8).

(2) In regulation 19(4)(a) for “alcoholic liquors” substitute “alcoholic products”.

(3) In regulation 38(2) for the definition of “beer” substitute—

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

(4) In regulation 62 (simplified procedure for certain movements of alcoholic liquors)—

(a) in the heading and paragraphs (1) and (2), for “alcoholic liquors”, in each place it occurs, substitute “alcoholic products”;

(b) in paragraph (2B), for “made-wine”, in each place it occurs, substitute “other fermented product”;

(c) in paragraph (2E)—

(i) for “alcoholic liquors” substitute “alcoholic products”;

(ii) for “the liquors” substitute “the products”;

(d) in paragraph (3)—

(i) for “alcoholic liquor”, in each place it occurs, substitute “alcoholic product”;

(ii) for “the liquor” substitute “the product”;

(iii) for sub-paragraph (e) substitute—

“(e) if the amount of alcohol produced in the production premises where the alcoholic product was produced is relevant for the purposes of determining the duty charged on the alcoholic product, the alcoholic product must be accompanied by a certificate of alcohol production in a form approved by the Commissioners.”.

(e) for paragraph (5) substitute—

“(5) In this regulation—

“alcoholic product” has the meaning given by section 44 of the Finance (No. 2) Act 2023;

“beer” has the meaning given by paragraph 3 of Schedule 6 to that Act;

“cider” has the meaning given by paragraph 5 of Schedule 6 to that Act;

“other fermented product” has the meaning given by paragraph 12 of Schedule 6 to that Act;

“spirits” has the meaning given by paragraph 1 of Schedule 6 to that Act;

“wine” has the meaning given by paragraph 11 of Schedule 6 to that Act;

“packager”, in relation to beer, means a person carrying on the business of packaging beer.”.

(5) In regulation 63A (simplified procedure for direct exports of alcoholic liquors and tobacco products), in the heading and paragraphs (1) and (3), for “alcoholic liquors”, in each place it occurs, substitute “alcoholic products”.

(6) In regulation 81(6)(ii) (failure of excise goods to arrive at their destination) for “alcoholic liquors” substitute “alcoholic products”.

(7) In regulation 85A(1) (interpretation and application of Part 14A), in the definition of “relevant excise goods”, for sub-paragraph (d) substitute—

“(d) wine and other fermented product within the meaning given by paragraphs 11 and 12 (respectively) of Schedule 6 to the Finance (No. 2) Act 2023;”.

(8) In Schedule 1 (civil penalties – relevant regulations) for “alcoholic liquors”, in both places it occurs, substitute “alcoholic products”.

(9) The amendments made by sub-paragraph (3) and (6) apply to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as they apply in Northern Ireland by virtue of regulation 2 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020(2).

(1)

S.I. 2010/593, amended by S.I. 2011/2225, 2012/2786, 2019/13 and 2021/1156; there are other amending instruments but none is relevant.

(2)

S.I. 2020/1559, amended by S.I. 2023/64.