Schedules

Schedule 13Alcohol duty: minor and consequential amendments

Part 1General

I1I22CEMA 1979

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”.