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Finance (No. 2) Act 2023

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

Schedule 9 Small producer alcoholic products: duty discount

Section 59 Part 1 Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 9.96 | - 2 | 5 | 50 | 2.53 | 49.80 3 | 50 | 100 | 1.52 | 163.74 4 | 100 | 200 | 0.51 | 239.71 5 | 200 | 600 | - | 290.35 6 | 600 | 1000 | - | 290.35 7 | 1000 | 4500 | -0.08 | 290.35 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 6.58 | - 2 | 5 | 50 | 2.53 | 32.92 3 | 50 | 100 | 1.52 | 146.86 4 | 100 | 200 | 0.51 | 222.82 5 | 200 | 600 | - | 273.47 6 | 600 | 1000 | - | 273.47 7 | 1000 | 4500 | -0.08 | 273.47 Still cider of an alcoholic strength of at least 3.5%;sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 10.39 | - 2 | 5 | 50 | 2.64 | 51.95 3 | 50 | 100 | 1.59 | 170.87 4 | 100 | 200 | 0.53 | 250.15 5 | 200 | 600 | - | 303 6 | 600 | 1000 | - | 303 7 | 1000 | 4500 | -0.09 | 303 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 20.67 | - 2 | 5 | 112.5 | 11.48 | 103.34 3 | 112.5 | 225 | 10.33 | 1,337.72 4 | 225 | 450 | 5.74 | 2,500.33 5 | 450 | 900 | 3.44 | 3,792.12 6 | 900 | 1350 | - | 5,342.27 7 | 1350 | 4500 | -1.70 | 5,342.27 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 26.61 | - 2 | 5 | 50 | 2.71 | 133.05 3 | 50 | 100 | 2.71 | 254.84 4 | 100 | 200 | 1.35 | 390.16 5 | 200 | 600 | - | 525.48 6 | 600 | 1000 | - | 525.48 7 | 1000 | 4500 | -0.15 | 525.48 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 21.65 | - 2 | 5 | 50 | 2.71 | 108.26 3 | 50 | 100 | 2.71 | 230.04 4 | 100 | 200 | 1.35 | 365.36 5 | 200 | 600 | - | 500.68 6 | 600 | 1000 | - | 500.68 7 | 1000 | 4500 | -0.14 | 500.68 Part 2 Qualifying draught products of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.58 | - 2 | 5 | 50 | 2.18 | 42.90 3 | 50 | 100 | 1.31 | 141.06 4 | 100 | 200 | 0.44 | 206.50 5 | 200 | 600 | - | 250.12 6 | 600 | 1000 | - | 250.12 7 | 1000 | 4500 | -0.07 | 250.12 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 5.67 | - 2 | 5 | 50 | 2.18 | 28.36 3 | 50 | 100 | 1.31 | 126.51 4 | 100 | 200 | 0.44 | 191.95 5 | 200 | 600 | - | 235.58 6 | 600 | 1000 | - | 235.58 7 | 1000 | 4500 | -0.07 | 235.58 Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.95 | - 2 | 5 | 50 | 2.28 | 44.75 3 | 50 | 100 | 1.37 | 147.19 4 | 100 | 200 | 0.46 | 215.48 5 | 200 | 600 | - | 261.01 6 | 600 | 1000 | - | 261.01 7 | 1000 | 4500 | -0.07 | 261.01 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 17.80 | - 2 | 5 | 112.5 | 9.89 | 89.02 3 | 112.5 | 225 | 8.90 | 1,152.29 4 | 225 | 450 | 4.95 | 2,153.74 5 | 450 | 900 | 2.97 | 3,266.46 6 | 900 | 1350 | - | 4,601.73 7 | 1350 | 4500 | -1.46 | 4,601.73 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 19.45 | - 2 | 5 | 50 | 1.98 | 97.25 3 | 50 | 100 | 1.98 | 186.27 4 | 100 | 200 | 0.99 | 285.18 5 | 200 | 600 | - | 384.09 6 | 600 | 1000 | - | 384.09 7 | 1000 | 4500 | -0.11 | 384.09 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 15.83 | - 2 | 5 | 50 | 1.98 | 79.13 3 | 50 | 100 | 1.98 | 168.15 4 | 100 | 200 | 0.99 | 267.05 5 | 200 | 600 | - | 365.96 6 | 600 | 1000 | - | 365.96 7 | 1000 | 4500 | -0.10 | 365.96

Your change, as a redline

Schedule 9 Small producer alcoholic products: duty discount

Section 59 Part 1 Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 9.96 | - 2 | 5 | 50 | 2.53 | 49.80 3 | 50 | 100 | 1.52 | 163.74 4 | 100 | 200 | 0.51 | 239.71 5 | 200 | 600 | - | 290.35 6 | 600 | 1000 | - | 290.35 7 | 1000 | 4500 | -0.08 | 290.35 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 6.58 | - 2 | 5 | 50 | 2.53 | 32.92 3 | 50 | 100 | 1.52 | 146.86 4 | 100 | 200 | 0.51 | 222.82 5 | 200 | 600 | - | 273.47 6 | 600 | 1000 | - | 273.47 7 | 1000 | 4500 | -0.08 | 273.47 Still cider of an alcoholic strength of at least 3.5%;sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 10.39 | - 2 | 5 | 50 | 2.64 | 51.95 3 | 50 | 100 | 1.59 | 170.87 4 | 100 | 200 | 0.53 | 250.15 5 | 200 | 600 | - | 303 6 | 600 | 1000 | - | 303 7 | 1000 | 4500 | -0.09 | 303 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 20.67 | - 2 | 5 | 112.5 | 11.48 | 103.34 3 | 112.5 | 225 | 10.33 | 1,337.72 4 | 225 | 450 | 5.74 | 2,500.33 5 | 450 | 900 | 3.44 | 3,792.12 6 | 900 | 1350 | - | 5,342.27 7 | 1350 | 4500 | -1.70 | 5,342.27 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 26.61 | - 2 | 5 | 50 | 2.71 | 133.05 3 | 50 | 100 | 2.71 | 254.84 4 | 100 | 200 | 1.35 | 390.16 5 | 200 | 600 | - | 525.48 6 | 600 | 1000 | - | 525.48 7 | 1000 | 4500 | -0.15 | 525.48 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 21.65 | - 2 | 5 | 50 | 2.71 | 108.26 3 | 50 | 100 | 2.71 | 230.04 4 | 100 | 200 | 1.35 | 365.36 5 | 200 | 600 | - | 500.68 6 | 600 | 1000 | - | 500.68 7 | 1000 | 4500 | -0.14 | 500.68 Part 2 Qualifying draught products of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.58 | - 2 | 5 | 50 | 2.18 | 42.90 3 | 50 | 100 | 1.31 | 141.06 4 | 100 | 200 | 0.44 | 206.50 5 | 200 | 600 | - | 250.12 6 | 600 | 1000 | - | 250.12 7 | 1000 | 4500 | -0.07 | 250.12 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 5.67 | - 2 | 5 | 50 | 2.18 | 28.36 3 | 50 | 100 | 1.31 | 126.51 4 | 100 | 200 | 0.44 | 191.95 5 | 200 | 600 | - | 235.58 6 | 600 | 1000 | - | 235.58 7 | 1000 | 4500 | -0.07 | 235.58 Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.95 | - 2 | 5 | 50 | 2.28 | 44.75 3 | 50 | 100 | 1.37 | 147.19 4 | 100 | 200 | 0.46 | 215.48 5 | 200 | 600 | - | 261.01 6 | 600 | 1000 | - | 261.01 7 | 1000 | 4500 | -0.07 | 261.01 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 17.80 | - 2 | 5 | 112.5 | 9.89 | 89.02 3 | 112.5 | 225 | 8.90 | 1,152.29 4 | 225 | 450 | 4.95 | 2,153.74 5 | 450 | 900 | 2.97 | 3,266.46 6 | 900 | 1350 | - | 4,601.73 7 | 1350 | 4500 | -1.46 | 4,601.73 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 19.45 | - 2 | 5 | 50 | 1.98 | 97.25 3 | 50 | 100 | 1.98 | 186.27 4 | 100 | 200 | 0.99 | 285.18 5 | 200 | 600 | - | 384.09 6 | 600 | 1000 | - | 384.09 7 | 1000 | 4500 | -0.11 | 384.09 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 15.83 | - 2 | 5 | 50 | 1.98 | 79.13 3 | 50 | 100 | 1.98 | 168.15 4 | 100 | 200 | 0.99 | 267.05 5 | 200 | 600 | - | 365.96 6 | 600 | 1000 | - | 365.96 7 | 1000 | 4500 | -0.10 | 365.96

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