Excise Citation and interpretation 1 1 These Regulations may be cited as the Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023. 2 In these Regulations— “ the Act ” means the Finance (No. 2) Act 2023; “ ALDA ” means the Alcoholic Liquor Duties Act 1979 ; “ AP(ED)R 2023 ” means the Alcoholic Products (Excise Duty) Regulations 2023 ; “ CEMA ” means the Customs and Excise Management Act 1979 . Appointed day 2 1 The day appointed for the coming into force of the following provisions of Part 2 of the Act, so far as not already in force, is 1st August 2023— a Chapters 1 to 3 (charge to alcohol duty, draught relief and small producer relief) and Schedules 6 to 9 (categories of alcoholic products: interpretation, rates of alcohol duty, qualifying draught products: reduced rates and small producer alcoholic products: duty discount); b Chapter 4 (other reliefs and exemptions) excepting section 74 (spoilt alcoholic products); c sections 86 to 88 (mixing alcoholic products, post-duty point dilution of alcoholic products, and alcoholic products regulations); d section 89 (penalties and forfeiture) for the purposes of the provisions referred to in subsection (1)(b) to (d) of that section; e Chapters 6 and 7 (denatured alcohol and wholesaling of controlled alcoholic products) and Schedule 10 (penalties for contraventions of alcohol wholesaling provisions); f section 108 (reviews and appeals) and Schedule 11 (alcohol duty: reviews and appeals); g section 109 (forfeiture: supplementary provision); h section 112 (duty stamps) and Schedule 12 (alcohol duty: duty stamps); i section 113 (repeals); j section 114 (minor and consequential amendments) and Part 1 of Schedule 13 (alcohol duty: minor and consequential amendments); k sections 115 (temporary provision: wine) and 116 (temporary provision: cider). Savings provisions 3 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Paragraph 3 of Schedule 5 (decisions subject to review and appeal) to the Finance Act 1994 continues to have effect in relation to the cases specified in paragraph (3) as if the amendments made by section 108 (reviews and appeals) of the Act were not made. 3 The cases specified for the purpose of paragraph (2) are— a decisions made before 1st August 2023; b any decision specified in paragraph 3(1)(ka), (ma) or (mb) of Schedule 5 to the Finance Act 1994; c any decision specified in paragraph 3(1)(f) and (g), (2A) (2B), (3) and (3A) of that Schedule; d any decision specified in paragraph 3(2) of that Schedule insofar as it is made under or for the purposes of any regulations under section 13 (power to make regulations relating to manufacture of spirits) of ALDA. 4 For the purposes of paragraph 3 of Schedule 5 to the Finance Act 1994, as saved by this regulation, references to “made-wine” are to be read as references to “other fermented product”. Consequential modifications – ALDA 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential modifications – CEMA 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential modifications – the Act 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential modifications – the Beer Regulations 1993 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential modifications – AP(ED)R 2023 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions – approvals 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions – alcohol duty 10 1 This regulation applies to an alcoholic product — a which was charged or became chargeable to a relevant duty before 1st August 2023, and b for which the excise duty point , in relation to that product, occurs on or after 1st August 2023. 2 Except in a case where paragraph (4) applies, alcohol duty is to be paid on the alcoholic product as if it had become chargeable on the date the excise duty point occurs. 3 Paragraph (4) applies in a case where alcohol duty would have been payable at the discounted rate if an alcoholic product had become chargeable on 1st August 2023. 4 Alcohol duty is to be paid on the alcoholic product as if it was produced and had become chargeable on 1st August 2023. 5 For the purposes of this regulation— “ relevant duty ” means, in the case of— spirits, excise duty chargeable under section 5 (spirits: charge of excise duty) of ALDA; beer, excise duty chargeable under section 36 (general beer duty) of ALDA; wine, excise duty chargeable under section 54 (wine: charge of excise duty) of ALDA; other fermented product, excise duty chargeable under section 55 (made-wine: charge of excise duty) of ALDA; cider, excise duty chargeable under section 62 (cider: charge of excise duty) of ALDA. Revocations 11 The Alcoholic Liquor Duties (Beer-based Beverages) Order 1994 is revoked. Consequential amendments 12 The provisions mentioned in the Schedule are amended as described in the Schedule. Jim Harra Jonathan Athow Two of the Commissioners for His Majesty’s Revenue and Customs 31st July 2023