Finance (No. 2) Act 2023 (c. 30)

Part 2 U.K. Alcohol Duty

Chapter 9 U.K. repeals, further amendments and transitional provisions

Repeals and further amendments U.K.

113 Repeals U.K.

(1) The Alcoholic Liquor Duties Act 1979 is repealed.

(2) The following sections of FA 1995 are repealed—

(a) section 4 (alcoholic ingredients relief);

(b) section 5 (denatured alcohol).

Commencement Information

I1 S. 113 not in force at Royal Assent, see s. 120(2)

I2 S. 113 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)

114 Minor and consequential amendments U.K.

Schedule 13 makes minor and consequential amendments relating to this Part.

Commencement Information

I3 S. 114 not in force at Royal Assent, see s. 120(2)

I4 S. 114 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)