1.—(1) These Regulations may be cited as the Alcoholic Products (Excise Duty) Regulations 2023 and come into force on 1st August 2023.
(2) In these Regulations—
“the Act” means the Finance (No. 2) Act 2023;
“actual strength method” means ascertaining the strength of an alcoholic product in accordance with Schedule 2;
“large pack” means a container(1) that is intended to contain a volume of more than 10 litres but not more than 400 litres;
“volume production limit condition” has the meaning given in regulation 9.
Commencement Information
I1Reg. 1 in force at 1.8.2023, see reg. 1(1)
Section 1(1) of the Customs and Excise Management Act 1979 (c. 2) (“CEMA”) as amended by section 117(2) of the Finance Act 2008 (c. 9) provides that ““container” includes any bundle or package and any baggage, box, cask or other receptacle whatsoever”. Section 117(3) of the Act has the effect that the use of the expression “container” has the same meaning in the Act as in CEMA.