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Statutory Instruments

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

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

Interpretation

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

Appointed Day

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)(3) comes into force for the purposes of alcohol duty.

Anna Turley

Nicholas Dakin

Two of the Lords Commissioners of His Majesty's Treasury

4th August 2025

(1)

2009 c. 10.

(2)

2023 c. 30.

(3)

Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025 (2025/948)
Version from: original only

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
Defined Term Section/Article ID Scope of Application
alcohol duty art. 2. def_3f9fd22298

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