Finance (No. 2) Act 2023

58 Exclusions

Alcoholic products produced on any premises are not “small producer alcoholic products” if—

(a) they are exempt from duty under any of sections 72, 76 or 77,

(b) they are produced in the United Kingdom by a person otherwise than in accordance with an approval under section 82,

(c) at the time they are produced, the alcohol production amount attributable to the premises (in the case of non-group premises) or the production group (in the case of group premises) for the current year has exceeded the small production limit, or

(d) they are produced—

(i) in the case of non-group premises, before the producer has estimated (for the purposes of section 57) the alcohol production amount attributable to the premises for the current year, or

(ii) in the case of group premises, before the producer in relation to those premises or any connected premises has estimated (for the purposes of section 57) the alcohol production amount attributable to those premises or any connected premises for that year.