Finance (No. 2) Act 2023

Prospective

82Approval requirement: producersU.K.

(1)A person may not produce alcoholic products on any premises unless—

(a)the production on those premises is in accordance with an approval given under this section by the Commissioners to the person, or

(b)the person is exempt from the approval requirement under section 84 or 85.

(2)The Commissioners may approve a person under this section only if they are satisfied that the person is a fit and proper person to produce alcoholic products.

(3)An approval under this section may authorise the approved person to hold alcoholic products (including alcoholic products produced by another person in, or imported into, the United Kingdom) on certain premises without payment of alcohol duty.

(4)A person may not carry out other activities on those premises in relation to those alcoholic products, without payment of alcohol duty, except in accordance with an approval under this section.

(5)The reference in subsection (4) to “activities” includes, in particular, packaging and processing, or carrying out other operations on or in relation to, the alcoholic products.

Commencement Information

I1S. 82 not in force at Royal Assent, see s. 120(2)