Finance (No. 2) Act 2023

SpiritsU.K.

2The extraction of spirits absorbed in a wooden cask is treated, for the purposes of this Part, as the production of spirits.

Commencement Information

I1Sch. 6 para. 2 not in force at Royal Assent, see s. 120(2)

I2Sch. 6 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)