This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulations)
These Regulations make amendments to the Alcoholic Products (Excise Duty) Regulations 2023 (“AP(ED)R 2023”) to provide for a single excise duty system for alcoholic products generally, consolidating and replacing the various systems used for individual alcoholic products.
Regulation 1 provides for citation and commencement.
Regulation 2 introduces the amendments to be made to AP(ED)R 2023. These include the addition of new definitions and Parts. New Part 6 of AP(ED)R 2023 deals with alcoholic product approvals, new Part 7 deals with the holding of alcoholic products without payment of alcohol duty, new Part 8 deals with the determination of alcohol duty, new Part 9 deals with the payment of alcohol duty and returns, new Part 10 deals with spoilt alcoholic products, and the new Schedules 3 and 4 set out the particulars of an approved person application and the record of an alcoholic product in duty suspension respectively.
Any notices referred to in these Regulations will be published at https://www.gov.uk/government/collections/alcohols-notices. A person unable to access the notices electronically may access them in hard copy by post free of charge on application to Alcohol Policy, Indirect Tax, HM Revenue & Customs, Trinity Bridge House, 2 Dearmans Place, Salford, M3 5BS.
A Tax Information and Impact Note covering this instrument is published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.
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