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

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In force since 2025-08-04, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 4 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Interpretation
  4. 3 Appointed Day

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4 provisions

Title and introductory text

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.

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1 Citation

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

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2 Interpretation

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

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3 Appointed Day

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.

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