---
title: "The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025"
id: c3bb71f6-88e9-401f-9e09-77356914a1a2
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2025/948
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/c3bb71f6-88e9-401f-9e09-77356914a1a2
language: en
in_force_from: 2025-08-04
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2025/948/data.xml
read_on: 2026-11-10
sha256: a5bf28d26c4fc25d20f1404a6643a65443c1fd5e5e5bcf2575d31e17079e9cce
provisions: 4
---

# The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025

## Title and introductory text {#prelims}

2025 No. 948 (C. 45)
EXCISE
The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025
Made
4th August 2025
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) of the Finance Act 2009.

## 1 Citation {#article-1}

This Order may be cited as the Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025.

## 2 Interpretation {#article-2}

In this Order, “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023 (alcohol duty: charge).

## 3 Appointed Day {#article-3}

1st September 2025 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) comes into force for the purposes of alcohol duty.