InterpretationU.K.
2. In these Regulations—
“the Act” means the [F1Finance (No. 2) Act 2023];
“alcohol”, except in regulation 10(3), means [F2“alcoholic product”];
[F3“alcoholic product” has the meaning given by section 44 (meaning of “alcoholic product”) of the Act;]
“completely denatured alcohol” has the meaning given in regulation 4;
“formulation” means the recipe or list of substances and liquids, including any proportions, quantities, standards, or other criteria relating to those substances and liquids, that a producer is to use and follow when making the class of denatured alcohol or a batch of it to which the formulation relates;
“industrial denatured alcohol” has the meaning given in regulation 4;
[F4“producer” means a person who holds a licence under section 91 (licence to manufacture and deal wholesale in denatured alcohol) of the Act and who denatures, or intends to denature, alcohol at any premises;]
“trade specific denatured alcohol” has the meaning given in regulation 4.
Textual Amendments
F1Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(a) (with Sch. para. 9(6))
F2Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(b) (with Sch. para. 9(6))
F3Words in reg. 2 inserted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(c) (with Sch. para. 9(6))
F4Words in reg. 2 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 9(2)(d) (with Sch. para. 9(6))
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(a)