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

Regulation 6

Schedule 2 Consequential amendments and modifications

The Excise Warehousing (Etc.) Regulations 1988

1.—(1) The Excise Warehousing (Etc.) Regulations 1988(1) are amended in accordance with sub-paragraphs (2) and (3).

(2) In regulation 2 (interpretation), in the definition of “occupier” omit “, and in the case of a distiller’s warehouse means the distiller”.

(3) In regulation 11 (receipt of goods into warehouse)—

(a) in paragraph (1) for “Subject to paragraph (6) below, when” substitute “When”,

(b) omit paragraph (6), and

(c) in paragraph (7) for “(2), (3) or (6)” substitute “(2) or (3)”.

(4) The amendments made by sub-paragraphs (2) and (3) apply to the Excise Warehousing (Etc.) Regulations 1988 as those regulations apply in Northern Ireland by virtue of regulation 100 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020(2).

The Excise Duties (Deferred Payment) Regulations 1992

2.—(1) The Excise Duties (Deferred Payment) Regulations 1992(3) are amended as follows.

(2) In regulation 2 (interpretation), for the definition of “made-wine” substitute—

““other fermented product(4)” includes composite goods containing other fermented product on which goods excise duty is chargeable;”.

(3) In regulation 3(a) (application), for “made-wine” substitute “other fermented product”.

The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992

3.—(1) The Customs and Excise (Personal Reliefs for Special Visitors) Order 1992(5) is amended as follows.

(2) In article 2, for the definition of “warehouse” substitute—

““warehouse” means a warehouse within the meaning of section 1(1) of the Customs and Excise Management Act 1979(6), any premises in respect of which a person is approved under section 82 of the Finance (No. 2) Act 2023, or premises registered for the safe storage of tobacco products in accordance with regulations made under section 7(1)(b) of the Tobacco Products Duty Act 1979(7), and “removal from warehouse” is to be construed accordingly.”.

The Travellers’ Allowances Order 1994

4.—(1) The Travellers’ Allowances Order 1994(8) is amended in accordance with sub-paragraph (2).

(2) In Schedule 1, before the Table, insert—

“1.   Paragraphs 2 and 3 apply for the purposes of this Schedule and Schedule 2 (simplified calculation of excise duty (Great Britain)).

2.   Wine is still if it is not sparkling.

3.— (1) Wine that is for the time being in a closed container is sparkling if—

(a) due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

(b) regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(2) Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).”.

The Excise Goods (Drawback) Regulations 1995

5.—(1) The Excise Goods (Drawback) Regulations 1995(9) are amended as follows.

(2) In regulation 5 (eligible goods)—

(a) in paragraph (5), for “Alcoholic liquors” substitute “Alcoholic products”, and

(b) for paragraph (6) substitute—

“(6) In paragraph (5), “alcoholic products” means alcoholic products that are chargeable with excise duty under the Finance (No. 2) Act 2023.”.

(3) In regulation 6 (eligible claimants), for paragraph (3) substitute—

“(3) Where a revenue trader is entitled to the repayment of alcohol duty under section 74 of the Finance (No. 2) Act 2023 (spoilt alcoholic products), that trader must make the claim for repayment in accordance with regulation 27 (claims for repayment of alcohol duty) of the Alcoholic Products (Excise Duty) Regulations 2023(10) and not in accordance with these Regulations.”.

The Denatured Alcohol Regulations 2005

6.—(1) The Denatured Alcohol Regulations 2005(11) are amended in accordance with sub-paragraph (2).

(2) In regulation 10 (receipt of alcohol for denaturing)—

(a) in paragraph (1), after “excise warehouse” insert “or approved premises”, and

(b) in paragraph (3) after “excise warehouse”—

(i) in the first place it occurs, insert “or approved premises”,

(ii) in the second place it occurs, insert “or approved person”, and

(iii) after paragraph (3) insert—

“(4) In this regulation, “approved premises” means any premises in respect of which an approved person is approved under section 82 (approval requirement: producers) of the Finance (No. 2) Act 2023.”.

(3) The amendments made by sub-paragraph (2) apply to the Denatured Alcohol Regulations 2005 as those regulations apply in Northern Ireland by virtue of regulation 100 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.

The Duty Stamps Regulations 2006

7.—(1) The Duty Stamps Regulations 2006(12) are amended in accordance with sub-paragraphs (2) to (5).

(2) In regulation 3 (when a retail container must be stamped or must not be stamped)—

(a) in paragraph (2)(a) and (b), for “winery”, in each place it occurs, substitute “approved premises”, and

(b) for paragraph (7) substitute—

“(7) In this regulation, “approved premises” means any premises in respect of which a person is approved under section 82 (approval requirement: producers) of the Finance (No. 2) Act 2023.”.

(3) In regulation 5(3) (conditions for obtaining type A stamps), for “the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979” substitute “a person approved under section 82 of the Finance (No. 2) Act 2023”.

(4) In regulation 9(2)(e) (registration)—

(a) omit “distiller,”, and

(b) for “manufacturer” substitute “producer”.

(5) In regulation 10(4) (disqualification from being registered), for “the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979” substitute “a person approved under section 82 of the Finance (No. 2) Act 2023”.

(6) The amendments made by sub-paragraphs (2) to (5) apply to the Duty Stamps Regulations 2006 as those regulations apply in Northern Ireland by virtue of regulation 97 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.

The Scotch Whisky Regulations 2009

8.—(1) The Scotch Whisky Regulations 2009(13) are amended as follows.

(2) In regulation 4(1) (general interpretation), in the definition of “permitted place”, after “the Excise Warehousing (Etc.) Regulations 1988” insert “, or any premises in respect of which a person is approved under section 82 of the Finance (No. 2) Act 2023”.

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

9.—(1) The Excise Goods (Holding, Movement and Duty Point) Regulations 2010(14) 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(15) 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(16) 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.

The Travellers' Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020

10.—(1) The Travellers' Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020(17) are amended as follows.

(2) For regulation 6 substitute—

“6.   In the Schedule—

(a) before the table, insert—

“1.   Paragraphs 2 and 3 apply for the purposes of this Schedule.

2.   Wine is still if it is not sparkling.

3.— (1) Wine that is for the time being in a closed container is sparkling if—

(a) due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

(b) regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(2) Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).”;

(b) in the table, in the second column of the entry for “tobacco products”, after “250 grams of smoking tobacco” insert “or 200 sticks of tobacco for heating”.”.

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

11.—(1) The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023(18) are amended as follows.

(2) Omit—

(a) regulation 3(1) (savings provisions),

(b) regulation 4 (consequential modifications - ALDA),

(c) regulation 5 (consequential modifications - CEMA),

(d) regulation 6 (consequential modifications - the Act),

(e) regulation 7 (consequential modifications - the Beer Regulations 1993),

(f) regulation 8 (consequential modifications - AP(ED)R 2023), and

(g) regulation 9 (transitional provisions - approvals).

(1)

S.I. 1988/809; relevant amending instruments are S.I. 1995/1046, 2010/593.

(2)

S.I. 2020/1559, to which there are amendments not relevant to these Regulations.

(3)

S.I. 1992/3152, amended by S.I. 2004/2065; there are other amending instruments but none is relevant.

(4)

“Other fermented product” is defined in paragraph 12 (other fermented products) of Schedule 6 (categories of alcoholic products: interpretation) of the Act.

(5)

S.I. 1992/3156, amended by S.I. 2007/5; there are other amending instruments but none is relevant.

(6)

1979 c. 2; the definition of “warehouse” in section 1(1) was amended by paragraph 1(b) of Schedule 2 to the Finance (No. 2) Act 1992 and paragraph 4(2)(o) of Part 2 of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

(7)

1979 c. 7; section 7(1)(b) was amended by section 15(5) of the Finance Act 2000 (c. 17).

(8)

S.I. 1994/955; relevant amending instruments are S.I. 2008/3058, 2009/3172, 2020/1412.

(9)

S.I. 1995/1046; relevant amending instruments are S.I. 2008/1885, 2009/1023.

(10)

S.I. 2023/806, amended by S.I. 2024/1186.

(11)

S.I. 2005/1524, to which there are amendments not relevant to these Regulations.

(12)

S.I. 2006/202; relevant amending instruments are S.I. 2019/15, 2023/884.

(13)

S.I. 2009/2890, to which there are amendments not relevant to these Regulations.

(14)

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

(15)

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.

(16)

“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).

(17)

S.I. 2020/1619.

(18)

S.I. 2023/884.