The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025

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

9.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010(1) are amended in accordance with sub-paragraphs (2) and (3).

(2) In regulation 3(1) (interpretation)—

(a) omit the definition of “ALDA 1979”;

(b) in the definition of “authorised warehousekeeper”—

(i) in sub-paragraph (a)(ii), for “who is registered under section 41A or 47 of ALDA 1979” substitute “approved under section 82 (approval requirement: producers) of the F(No. 2)A 2023”, and

(ii) omit sub-paragraphs (a)(iii) and (a)(iv);

(c) at the appropriate place insert—

““F(No. 2)A 2023” means the Finance (No. 2) Act 2023;”;

(d) in the definition of “tax warehouse”—

(i) in sub-paragraph (a)(ii), for “registered under section 41A or 47 of ALDA 1979” substitute “in respect of which a person is approved under section 82 of the F(No.2)A 2023”, and

(ii) omit sub-paragraphs (a)(iii) and (a)(iv).

(3) In regulation 62 (simplified procedure for certain movements of alcoholic products)—

(a) in paragraph (2), for “to (2E)” substitute “and (2B)”;

(b) for paragraph (2A) substitute—

“(2A) Premises in respect of which—

(a) a producer is approved under section 82 of the F(No. 2)A 2023;

(b) a person (other than the producer of the products) who is treated under sections 43A to 43D of the Value Added Tax Act 1994(2) as a member of the same group as the producer—

(i) is approved as described in sub-paragraph (a) or paragraph (2B), or

(ii) is the authorised warehousekeeper.”;

(c) for paragraph (2B) substitute—

“(2B) An excise warehouse(3) approved for the keeping and securing of alcoholic products.”;

(d) omit paragraphs (2C) to (2E);

(e) in paragraph (3)(b), for “and, in the case of beer, its strength and” substitute “, strength,”;

(f) in paragraph (3)(c)—

(i) for “(2E)” substitute “(2A)(b)”, and

(ii) omit “or manufacturer”;

(g) in paragraph (3)(e), for “a certificate of alcohol production in a form approved by the Commissioners” substitute “documentation showing the amount of alcohol produced by the producer in the previous year, or the reduced rate at which duty is chargeable on the product”;

(h) in paragraph (4), for “manufacturer” substitute “producer”;

(i) for paragraph (5) substitute—

“(5) In this regulation—

“alcohol” has the meaning given by section 45(5) (alcoholic strength) of the F(No. 2)A 2023;

“previous year” has the meaning given by section 54(4)(b) (small producer relief: discounted rates) of the F(No. 2)A 2023;

“producer” has the meaning given by section 69(7)(a) (“producer”, “production premises”, “group premises”, etc) of the F(No. 2)A 2023;

“spirits” has the meaning given by paragraph 1 of Schedule 6 to the F(No. 2)A 2023.”.

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

(1)

S.I. 2010/593; relevant amending instruments are S.I. 2011/2225, 2012/2786, 2019/13, 2023/884, 2024/1262.

(2)

1994 c. 23. Section 43A was inserted by paragraph 2 of Schedule 2 to the Finance Act 1999 (c. 16) and amended by paragraph 1 of Schedule 18 to the Finance Act 2019 (c. 1). Section 43AZA was inserted by paragraph 2 of Schedule 18 to the Finance Act 2019. Section 43AA was inserted by section 20(1) of the Finance Act 2004 (c. 12) and amended by paragraph 6 of Schedule 18 to the Finance Act 2019. Section 43B was inserted by paragraph 2 of Schedule 2 to the Finance Act 1999 and amended by section 20(4) of the Finance Act 2004 and paragraph 7 of Schedule 18 to the Finance Act 2019. Section 43C was inserted by paragraph 2 of Schedule 2 to the Finance Act 1999 and amended by section 20(4) of the Finance Act 2004 and paragraph 8 of Schedule 18 to the Finance Act 2019. Section 43D was inserted by section 20(2) of the Finance Act 2004 and amended by paragraph 9 of Schedule 18 to the Finance Act 2019.

(3)

“Excise warehouse” is defined in section 1(1) of the Customs and Excise Management Act 1979; the definition was amended by paragraph 4(2)(d) of Part 2 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).