1CEMA 1979 is amended in accordance with paragraphs 2 to 5.
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”.”
3In section 112 (power of entry upon premises, etc of revenue traders), in subsection (5), for “dutiable alcoholic liquors” substitute “alcoholic products”.
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”.
5In section 163A (power to search articles), in subsection (2), in the words before paragraph (a), for “dutiable alcoholic liquor” substitute “alcoholic products”.
6In 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”.
7In 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;”.
8FA 1994 is amended in accordance with paragraphs 9 to 14.
9In 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”.
10In 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,”.
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”.
12In 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)”.
13In 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”.
14In 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).
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)”.
16In 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).
17In 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.” |
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.” |
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),”.
20In 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);”.