The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 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
10 Transitional provisions – alcohol duty
(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.
10 Transitional provisions – alcohol duty
(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.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
How this law is officially changed
Solon does not know this law's official route yet. The proposal is recorded all the same, and the route appears here once its source is added.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.