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The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025
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- UK Statutory Instruments
- 2025 No. 96 (C. 5)
- Regulation 2
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Appointed day
2. The day appointed for the coming into force of the following provisions of Part 2 of the Act, so far as not already in force, is 1st February 2025—
(a)section 74 (spoilt alcoholic products);
(b)sections 82 to 85 (approval requirement: producers, supplementary provision about approvals, exemption: production for personal consumption, and exemption: research and experiments);
(c)section 89 (penalties and forfeiture);
(d)sections 110 and 111 (removal of goods: application of section 95 of CEMA 1979 and drawback);
(e)Part 2 (approvals etc.) of Schedule 13 (alcohol duty: minor and consequential amendments).
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