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Finance (No. 2) Act 2023
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84Exemption: production for personal consumptionU.K.
For the purposes of section 82(1)(b), a person is exempt from the approval requirement if—
(a)the person produces alcoholic products only for the person’s own domestic use, and
(b)the alcoholic products are not spirits.
Commencement Information
I1S. 84 not in force at Royal Assent, see s. 120(2)
I2S. 84 in force at 1.2.2025 by S.I. 2025/96, reg. 2(b) (with reg. 3)
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