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.

116 Temporary provision: cider U.K.

Alcohol duty is not charged on cider which is produced—

(a) at a time before section 82 (approvals) comes into force, and

(b) by a person who, at that time, is exempt from the requirement to register under section 62 of ALDA 1979 by reason of an order made (or having effect as if made) under subsection (3) of that section.

Commencement Information

I1 S. 116 not in force at Royal Assent, see s. 120(2)

I2 S. 116 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)