Finance (No. 2) Act 2023

Section 114

Schedule 13 U.K. Alcohol duty: minor and consequential amendments

Part 1 U.K. General

CEMA 1979 U.K.

1 CEMA 1979 is amended in accordance with paragraphs 2 to 5.

Commencement Information

I1 Sch. 13 para. 1 not in force at Royal Assent, see s. 120(2)

I2 Sch. 13 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

2 (1) Section 1 (interpretation) is amended as follows.

(2) In subsection (1), in the definition of “the Customs and Excise Acts 1979”, after “the Tobacco Products Duty Act 1979” insert—

“and references (however expressed) to the Customs and Excise Acts 1979, or to the group of Acts included in the Customs and Excise Acts 1979, include references to Part 2 of the Finance (No. 2) Act 2023 (alcohol duty);”

(3) In subsection (3), omit “Alcoholic Liquor Duties Act 1979” and the list of expressions relating to that Act.

(4) After subsection (3) insert—

“(3ZA) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by Part 2 of the Finance (No. 2) Act 2023 (alcohol duty) has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Part; and for ease of reference the following is a list of the expressions concerned—

• “alcoholic product”

• “beer”

• “cider”

• “other fermented product”

• “spirits”

• “wholesaler”

• “wine”.”

Commencement Information

I3 Sch. 13 para. 2 not in force at Royal Assent, see s. 120(2)

I4 Sch. 13 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

3 In section 112 (power of entry upon premises, etc of revenue traders), in subsection (5), for “dutiable alcoholic liquors” substitute “alcoholic products”.

Commencement Information

I5 Sch. 13 para. 3 not in force at Royal Assent, see s. 120(2)

I6 Sch. 13 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

4 (1) Section 114 (power to prohibit use of certain substances in exciseable goods) is amended as follows.

(2) In subsections (1) and (2), for “or liquor”, in each place it occurs, substitute “, product or liquid”.

(3) In subsection (3)—

(a) for “or liquor” substitute “, product or liquid”;

(b) for “substance or liquid” substitute “substance, product or liquid”.

Commencement Information

I7 Sch. 13 para. 4 not in force at Royal Assent, see s. 120(2)

I8 Sch. 13 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

5 In section 163A (power to search articles), in subsection (2), in the words before paragraph (a), for “dutiable alcoholic liquor” substitute “alcoholic products”.

Commencement Information

I9 Sch. 13 para. 5 not in force at Royal Assent, see s. 120(2)

I10 Sch. 13 para. 5 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Customs and Excise Duties (General Reliefs) Act 1979 U.K.

6 In section 18 of the Customs and Excise Duties (General Reliefs) Act 1979 (interpretation) in subsection (2), for “Alcoholic Liquor Duties Act 1979” substitute “Part 2 of the Finance (No. 2) Act 2023”.

Commencement Information

I11 Sch. 13 para. 6 not in force at Royal Assent, see s. 120(2)

I12 Sch. 13 para. 6 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Excise Duties (Surcharges or Rebates) Act 1979 U.K.

7 In section 1 of the Excise Duties (Surcharges or Rebates) Act 1979 (surcharges or rebates of amounts due for excise duties), in subsection (1), for paragraph (a) substitute—

“(a) that chargeable in respect of alcoholic products;”.

Commencement Information

I13 Sch. 13 para. 7 not in force at Royal Assent, see s. 120(2)

I14 Sch. 13 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

FA 1994 U.K.

8 FA 1994 is amended in accordance with paragraphs 9 to 14.

Commencement Information

I15 Sch. 13 para. 8 not in force at Royal Assent, see s. 120(2)

I16 Sch. 13 para. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

9 In section 12 (assessments to excise duty), in subsection (2)(ca), for “Schedule 2A to the Alcoholic Liquor Duties Act 1979” substitute “Schedule 12 to the Finance (No. 2) Act 2023”.

Commencement Information

I17 Sch. 13 para. 9 not in force at Royal Assent, see s. 120(2)

I18 Sch. 13 para. 9 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

10 In section 12A (other assessments relating to excise duty matters), in subsection (3), for paragraph (bb) substitute—

“(bb) section 60, 78 or 79 of the Finance (No. 2) Act 2023,”.

Commencement Information

I19 Sch. 13 para. 10 not in force at Royal Assent, see s. 120(2)

I20 Sch. 13 para. 10 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

11 (1) Section 12B (section 12A: supplementary provisions) is amended as follows.

(2) In subsection (2), for paragraphs (ea) and (eb) substitute—

“(ea) in the case of an assessment under section 78 of the Finance (No. 2) Act 2023, the time of delivery from the relevant premises (as defined in that section);

(eb) in the case of an assessment under section 79 of that Act, the time of importation;”.

(3) In subsection (2)(ec), for “section 36G of that Act” substitute “section 60 of that Act”.

Commencement Information

I21 Sch. 13 para. 11 not in force at Royal Assent, see s. 120(2)

I22 Sch. 13 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

12 In section 16 (appeals to a tribunal), in subsection (3A), for “section 8, 10 or 11 of the Alcoholic Liquor Duties Act 1979” substitute “section 78 or 79 of the Finance (No. 2) Act 2023 (alcohol duty: certain reliefs or exemptions for spirits)”.

Commencement Information

I23 Sch. 13 para. 12 not in force at Royal Assent, see s. 120(2)

I24 Sch. 13 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

13 In section 16A (temporary approvals etc. pending review or appeal), in subsection (2)(c) for “section 88C ALDA 1979” substitute “section 100 of the Finance (No. 2) Act 2023”.

Commencement Information

I25 Sch. 13 para. 13 not in force at Royal Assent, see s. 120(2)

I26 Sch. 13 para. 13 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

14 In Schedule 5 (decisions subject to review and appeal)—

(a) in the shoulder reference, for “Section 14” substitute “Section 13A”;

(b) omit paragraph 9ZA (and the heading preceding it).

Commencement Information

I27 Sch. 13 para. 14 not in force at Royal Assent, see s. 120(2)

I28 Sch. 13 para. 14 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

VATA 1994 U.K.

15 (1) In Part 2 of Schedule 8 to VATA 1994 (zero-rating: groups), Group 1 (food) is amended as follows.

(2) In excepted item 3, for the words from “any duty” to “made-wine” substitute “alcohol duty under Part 2 of the Finance (No. 2) Act 2023”.

(3) In excepted item 7, in paragraph (c), for “made-wine” substitute “other fermented products (as defined in Part 2 of the Finance (No. 2) Act 2023)”.

Commencement Information

I29 Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2)

I30 Sch. 13 para. 15 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

FA 2001 U.K.

16 In paragraph 1(2) of Schedule 3 to FA 2001 (excise duty: payments by the Commissioners in case of error or delay)—

(a) in paragraph (a), for “section 8(1) or 10(1) of the Alcoholic Liquor Duties Act 1979” substitute “section 78 of the Finance (No. 2) Act 2023 (alcohol duty: authorised use for certain purposes)”;

(b) omit paragraph (b).

Commencement Information

I31 Sch. 13 para. 16 not in force at Royal Assent, see s. 120(2)

I32 Sch. 13 para. 16 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

FA 2007 U.K.

17 In Schedule 24 to FA 2007 (penalties for errors), in the Table in paragraph 1, for the entry relating to alcoholic liquor duties and statements or declarations in connection with a claim for repayment of duty under section 4(4) of FA 1995 substitute—

“Alcohol duty

Statement or declaration in connection with a claim for repayment of duty under section 75 of F(No. 2)A 2023.”

Commencement Information

I33 Sch. 13 para. 17 not in force at Royal Assent, see s. 120(2)

I34 Sch. 13 para. 17 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

FA 2008 U.K.

18 (1) Schedule 41 to FA 2008 (penalties: failure to notify etc.) is amended as follows.

(2) In the Table in paragraph 1, for the entry relating to alcohol liquor duties and the obligation to be authorised and registered to obtain and use duty stamps under regulations under ALDA 1979 substitute—

“Alcohol duty	Obligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol).
Alcohol duty	Obligation to be authorised and registered to obtain and use duty stamps under regulations under paragraph 4 of Schedule 12 to F(No. 2)A 2023 (duty stamps).”

(3) In the Table in paragraph 3, for the three entries relating to ALDA 1979 substitute—

“Part 2 of F(No. 2)A 2023 (alcohol duty), section 53(2)	Unauthorised repackaging of qualifying draught products.
Part 2 of F(No. 2)A 2023 (alcohol duty), section 78(8)	Spirits: authorised use for certain purposes.
Part 2 of F(No. 2)A 2023 (alcohol duty), section 79(2)	Spirits: imported goods not for human consumption.”

Commencement Information

I35 Sch. 13 para. 18 not in force at Royal Assent, see s. 120(2)

I36 Sch. 13 para. 18 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

TCTA 2018 U.K.

19 (1) TCTA 2018 is amended as follows.

(2) In section 49 (sections 44 to 48: interpretation), in the definition of “excise duty”, for paragraph (a) substitute—

“(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.

(3) In section 53 (meaning of “excise duty”), for paragraph (a) substitute—

“(a) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty),”.

Commencement Information

I37 Sch. 13 para. 19 not in force at Royal Assent, see s. 120(2)

I38 Sch. 13 para. 19 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Taxation (Post-transition Period) Act 2020 U.K.

20 In section 4(2) of the Taxation (Post-transition Period) Act 2020 (“relevant excise duty provision”), for paragraphs (a) to (f) substitute—

“(a) section 42 of F(No.2) A 2023 (alcohol);”.

Commencement Information

I39 Sch. 13 para. 20 not in force at Royal Assent, see s. 120(2)

I40 Sch. 13 para. 20 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

Prospective

Part 2 U.K. Approvals etc.

CEMA 1979 U.K.

21 CEMA 1979 is amended in accordance with paragraphs 22 to 27.

Commencement Information

I41 Sch. 13 para. 21 not in force at Royal Assent, see s. 120(2)

22 (1) Section 1(1) (interpretation:defined terms) is amended as follows.

(2) In the definition of “the Customs and Excise Acts 1979”, omit “the Alcoholic Liquor Duties Act 1979,”.

(3) In the definition of “excise warehouse”, omit “, and, except in that section, also includes a distiller's warehouse”.

(4) In the definition of “warehouse”—

(a) for “expressions” substitute “expression”;

(b) omit “and “distiller's warehouse””;

(c) omit “and, except in that section, also includes a distiller's warehouse”.

Commencement Information

I42 Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2)

23 (1) Section 112 (power of entry upon premises, etc of revenue traders) is amended as follows.

(2) In subsection (3), for the words from “distiller” to “occupier” substitute “a person who produces alcoholic products or an occupier”.

(3) In subsection (6), for “a distiller” substitute “a person who produces alcoholic products”.

Commencement Information

I43 Sch. 13 para. 23 not in force at Royal Assent, see s. 120(2)

24 In section 113 (power to search for concealed pipes etc), in subsection (6), for the words for the words from “distillers” to “cider” substitute “persons who produce alcoholic products”.

Commencement Information

I44 Sch. 13 para. 24 not in force at Royal Assent, see s. 120(2)

25 In section 136 (offences in connection with claims for drawback etc), in subsection (5), for paragraph (b) substitute—

“(b) section 74 of the Finance (No. 2) Act 2023 (remission or repayment of duty on spoilt alcoholic products).”

Commencement Information

I45 Sch. 13 para. 25 not in force at Royal Assent, see s. 120(2)

26 (1) Section 160 (power to take samples) is amended as follows.

(2) In subsection (2), for the words from “any of the following” to “cider” substitute “a revenue trader to whom this subsection applies”.

(3) After subsection (2) insert—

“(2A) The revenue traders to whom subsection (2) applies are persons who produce alcoholic products.”

Commencement Information

I46 Sch. 13 para. 26 not in force at Royal Assent, see s. 120(2)

27 In section 178 (citation) in subsection (2), omit “the Alcoholic Liquor Duties Act 1979,”.

Commencement Information

I47 Sch. 13 para. 27 not in force at Royal Assent, see s. 120(2)

FA 1994 U.K.

28 In section 16A of FA 1994 (temporary approvals etc. pending review or appeal), at the end of subsection (2) insert—

“(g) approved under section 82 of the Finance (No. 2) Act 2023 (approval to produce alcoholic products).”

Commencement Information

I48 Sch. 13 para. 28 not in force at Royal Assent, see s. 120(2)

FA 2007 U.K.

29 (1) The Table in paragraph 1 of Schedule 24 to FA 2007 (penalties for errors) is amended as follows.

(2) Omit the entry relating to alcoholic liquor duties and returns under regulations under section 13, 49, 56 or 62 of ALDA 1979.

(3) After the entry relating to alcohol duty (inserted by paragraph 17 of this Schedule) insert—

“Alcohol duty

Return under regulations under section 88 of F(No. 2)A 2023.”

Commencement Information

I49 Sch. 13 para. 29 not in force at Royal Assent, see s. 120(2)

FA 2008 U.K.

30 (1) The Table in paragraph 1 of Schedule 41 to FA 2008 (penalties: failure to notify etc.) is amended as follows.

(2) After the entry relating to air passenger duty insert—

“Alcohol duty

Obligations under section 88 of F(No. 2)A 2023 (approval requirement: producers).”

(3) Omit—

(a) the entry relating to alcohol liquor duties and obligations under sections 12(1), 47(1), 54(2), 55(2) and 62(2) of ALDA 1979 (obligations to hold licence to manufacture spirits, register to brew beer, hold licence to produce wine or made-wine and register to make cider), and

(b) the entry relating to alcohol liquor duties and the obligation to have plant and processes approved for the manufacture of spirits under regulations under section 15(6) of ALDA 1979 (distillers' warehouses).

Commencement Information

I50 Sch. 13 para. 30 not in force at Royal Assent, see s. 120(2)

FA 2009 U.K.

31 FA 2009 is amended in accordance with paragraphs 32 and 33.

Commencement Information

I51 Sch. 13 para. 31 not in force at Royal Assent, see s. 120(2)

32 (1) In Schedule 55 (penalty for failure to make returns etc), in the Table in paragraph 1, for item 18 substitute—

“18

Alcohol duty

Return under regulations under section 88 of F(No.2)A 2023”.

(2) In subsections (2) and (4) of section 106 (penalties for failure to make returns: commencement) references to Schedule 55 to that Act have effect as references to that Schedule as amended by this paragraph.

Commencement Information

I52 Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)

33 (1) In Schedule 56 (penalty for failure to make payments on time), in the Table in paragraph 1, for item 11E substitute—

“11E

Alcohol duty

Amount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24)

The date determined by or under regulations under section 88 of F(No. 2)A 2023 as the date by which the amount must be paid”.

(2) In subsections (2) and (4) of section 107 (penalties for failure to pay tax) references to Schedule 56 to that Act have effect as references to that Schedule as amended by this paragraph.

Commencement Information

I53 Sch. 13 para. 33 not in force at Royal Assent, see s. 120(2)