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

Part 2 U.K. Alcohol Duty

Chapter 5 U.K. Regulated activities and approvals

Prospective

85 Exemption: research and experiments U.K.

For the purposes of section 82(1)(b), a person is exempt from the approval requirement if—

(a) the person produces alcoholic products only for the purposes of research into, or experiments in, the production of alcoholic products, and

(b) the person complies with, and the alcoholic products are produced in accordance with, the requirements specified—

(i) by the Commissioners in a notice published by them, or

(ii) by or under regulations made by the Commissioners.

Commencement Information

I1 S. 85 not in force at Royal Assent, see s. 120(2)