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Finance (No. 2) Act 2023

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Chapter 9U.K.repeals, further amendments and transitional provisions

Repeals and further amendmentsU.K.

113RepealsU.K.

(1)The Alcoholic Liquor Duties Act 1979 is repealed.

(2)The following sections of FA 1995 are repealed—

(a)section 4 (alcoholic ingredients relief);

(b)section 5 (denatured alcohol).

Commencement Information

I1S. 113 not in force at Royal Assent, see s. 120(2)

I2S. 113 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)

114Minor and consequential amendmentsU.K.

Schedule 13 makes minor and consequential amendments relating to this Part.

Commencement Information

I3S. 114 not in force at Royal Assent, see s. 120(2)

I4S. 114 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Transitional provisionU.K.

115Temporary provision: wineU.K.

(1)Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.

(2)This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.

Commencement Information

I5S. 115 not in force at Royal Assent, see s. 120(2)

I6S. 115 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)

116Temporary provision: ciderU.K.

Alcohol duty is not charged on cider which is produced—

(a)at a time before section 82 (approvals) comes into force, and

(b)by a person who, at that time, is exempt from the requirement to register under section 62 of ALDA 1979 by reason of an order made (or having effect as if made) under subsection (3) of that section.

Commencement Information

I7S. 116 not in force at Royal Assent, see s. 120(2)

I8S. 116 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)

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