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

Part 2 U.K. Alcohol Duty

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

Transitional provision U.K.

115 Temporary provision: wine U.K.

(1) Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.

(2) This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.

Commencement Information

I1 S. 115 not in force at Royal Assent, see s. 120(2)

I2 S. 115 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)