The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023
These Regulations bring into force on 1st August 2023 all the provisions of Part 2 of the Finance (No. 2) Act 2023 (“F(No. 2)A 2023”) that are not already in force by virtue of section 120 of the F(No. 2)A 2023, excepting:section 74 (spoilt alcoholic products)section 82 (approval requirement: producers)section 83 (supplementary provision about approvals)section 84 (exemption: production for personal consumption)section 85 (exemption: research and experiments)section 89 (penalties and forfeiture) for the purposes of the provisions referred to in paragraph (a) of subsection (1) of that sectionsection 110 (removal of goods: application of section 95 of CEMA 1979)section 111 (drawback)