The Alcoholic Products (Excise Duty) Regulations 2023
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Change 1
1 Citation, commencement and interpretation
(1) These Regulations may be cited as the Alcoholic Products (Excise Duty) Regulations 2023 and come into force on 1st August 2023. (2) In these Regulations— “the Act” means the Finance (No. 2) Act 2023; “actual strength method” means ascertaining the strength of an alcoholic product in accordance with Schedule 2; “approved person” means a person who is approved under section 82 of the Act (approval requirement: producers); “approved premises” means any premises in respect of which an approved person is approved under section 82 of the Act; “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882; “large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres; “volume production limit condition” has the meaning given in regulation 9.
1 Citation, commencement and interpretation
(1) These Regulations may be cited as the Alcoholic Products (Excise Duty) Regulations 2023 and come into force on 1st August 2023. (2) In these Regulations— “the Act” means the Finance (No. 2) Act 2023; “actual strength method” means ascertaining the strength of an alcoholic product in accordance with Schedule 2; “approved person” means a person who is approved under section 82 of the Act (approval requirement: producers); “approved premises” means any premises in respect of which an approved person is approved under section 82 of the Act; “business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882; “large pack” means a container that is intended to contain a volume of more than 10 litres but not more than 400 litres; “volume production limit condition” has the meaning given in regulation 9.
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