Schedules

Schedule 2Consequential amendments and modifications

The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

9.

(1)

The Excise Goods (Holding, Movement and Duty Point) Regulations 201026 are amended in accordance with sub-paragraphs (2) and (3).

(2)

In regulation 3(1) (interpretation)—

(a)

omit the definition of “ALDA 1979”;

(b)

in the definition of “authorised warehousekeeper”—

(i)

in sub-paragraph (a)(ii), for “who is registered under section 41A or 47 of ALDA 1979” substitute “approved under section 82 (approval requirement: producers) of the F(No. 2)A 2023”, and

(ii)

omit sub-paragraphs (a)(iii) and (a)(iv);

(c)

at the appropriate place insert—

““F(No. 2)A 2023” means the Finance (No. 2) Act 2023;”;

(d)

in the definition of “tax warehouse”—

(i)

in sub-paragraph (a)(ii), for “registered under section 41A or 47 of ALDA 1979” substitute “in respect of which a person is approved under section 82 of the F(No.2)A 2023”, and

(ii)

omit sub-paragraphs (a)(iii) and (a)(iv).

(3)

In regulation 62 (simplified procedure for certain movements of alcoholic products)—

(a)

in paragraph (2), for “to (2E)” substitute “and (2B)”;

(b)

for paragraph (2A) substitute—

“(2A)

Premises in respect of which—

(a)

a producer is approved under section 82 of the F(No. 2)A 2023;

(b)

a person (other than the producer of the products) who is treated under sections 43A to 43D of the Value Added Tax Act 199427 as a member of the same group as the producer—

(i)

is approved as described in sub-paragraph (a) or paragraph (2B), or

(ii)

is the authorised warehousekeeper.”;

(c)

for paragraph (2B) substitute—

“(2B)

An excise warehouse28 approved for the keeping and securing of alcoholic products.”;

(d)

omit paragraphs (2C) to (2E);

(e)

in paragraph (3)(b), for “and, in the case of beer, its strength and” substitute “, strength,”;

(f)

in paragraph (3)(c)—

(i)

for “(2E)” substitute “(2A)(b)”, and

(ii)

omit “or manufacturer”;

(g)

in paragraph (3)(e), for “a certificate of alcohol production in a form approved by the Commissioners” substitute “documentation showing the amount of alcohol produced by the producer in the previous year, or the reduced rate at which duty is chargeable on the product”;

(h)

in paragraph (4), for “manufacturer” substitute “producer”;

(i)

for paragraph (5) substitute—

“(5)

In this regulation—

“alcohol” has the meaning given by section 45(5) (alcoholic strength) of the F(No. 2)A 2023;

“previous year” has the meaning given by section 54(4)(b) (small producer relief: discounted rates) of the F(No. 2)A 2023;

“producer” has the meaning given by section 69(7)(a) (“producer”, “production premises”, “group premises”, etc) of the F(No. 2)A 2023;

“spirits” has the meaning given by paragraph 1 of Schedule 6 to the F(No. 2)A 2023.”.

(4)

The amendments made by sub-paragraphs (2) and (3) apply to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 as those regulations apply in Northern Ireland by virtue of regulation 2 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020.