Finance (No. 2) Act 2023

71Index of defined expressions: Chapter 3U.K.

The following Table sets out expressions defined or explained for the purposes of this Chapter

ExpressionProvision
adjusted post-merger amountsection 64(1) to (3)
alcohol production amountsection 57(1)(a)
connected premisessection 69(4)
current yearsection 54(1)
duty discountsection 59(1)
estimated alcohol production amountsection 57(1)(b)
group premisessection 69(3)
merger transition yearsection 61(4)
non-group premisessection 69(6)
post-merger production groupsection 61(3)
post-merger production group premisessection 61(2)
previous yearsection 54(4)(b)
producer (in Chapter 3)section 69(7)(a)
production groupsection 69(5)
production premisessection 69(2)
production yearsection 54(4)(a)
small producersection 69(7)(b)
small producer alcoholic productssection 55
small production limitsection 56(4)
small production premisessection 56 (for general purposes); section 62 (in relation to a post-merger production group)
SP1 and SP2section 61(1)
Year 1, Year 2 and Year 3section 61(3)

Commencement Information

I1S. 71 not in force at Royal Assent, see s. 120(2)

I2S. 71 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)