Finance (No. 2) Act 2023

Penalties under paragraphs 42, 43 and 46: administration and supplemental provision

Multiple penalties in respect of same accounting period

Claims in relation to overpaid tax

Appeals of decisions: general

Reviews by HMRC

Settlement agreements

Determination by tribunal

Postponement of payment pending appeal

Special provisions as to penalties

Long term elections

Annual elections

Transitional relief for substance-based income exclusion

Intra-group transfers before entry into regime

Election

Qualified financial statements and basis of calculations

Qualifying income tax expense

Adjustments

Threshold test

Simplified effective tax rate test

Routine profits test

Application in the case of joint venture group

Application to investment entities in same territory as owners

Minority owned members

Introduction

Meaning of “filing member”

Registration

Other administrative provisions

Amendments: penalties

Introduction

Introduction

Meaning of “soft drink” and “package”

Meaning of “prepared drinks”

Sugar content condition

Exempt soft drinks

Levy rates

Tax credits

Commencement

FA 2003

CAA 2001

FA 2021

National Insurance Contributions Act 2022

Income tax and corporation tax

Annual tax on enveloped dwellings

Stamp duty land tax

Regulations

Editorial notes

[^M_I_0064fb9a-3473-49d2-9c2a-df3d99958559]: Sch. 13 para. 16 not in force at Royal Assent, see s. 120(2)

[^M_I_00a2bb61-8e7a-4cf6-bcea-a62ee5dd8e15]: S. 115 not in force at Royal Assent, see s. 120(2)

[^M_I_0177de3c-55e6-4b16-873d-eb5c1b009b18]: S. 71 not in force at Royal Assent, see s. 120(2)

[^M_I_01e5db76-9493-4df5-a759-e4a7e4b6d064]: S. 55 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_036029b0-51a5-4980-dc02-908a20581931]: S. 87 not in force at Royal Assent, see s. 120(2)

[^M_I_06395ace-3162-4ac6-fd70-5988f7e3ee24]: Sch. 13 para. 14 not in force at Royal Assent, see s. 120(2)

[^M_I_071de261-ea1b-496a-c3f4-df125ed6dc8f]: Sch. 19 para. 12 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_08842316-0717-4690-9004-380baf16eb6c]: Sch. 13 para. 27 not in force at Royal Assent, see s. 120(2)

[^M_I_0abfecb3-8098-4d36-8d74-3b3c7af95e1b]: S. 102 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_0bc13175-d146-4d6e-c52f-660b3011f98f]: Sch. 19 para. 2 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_0ceb3d3d-c0c3-42f7-8fd7-eee9912bc311]: Sch. 13 para. 4 not in force at Royal Assent, see s. 120(2)

[^M_I_0e0cb699-775d-4616-fe2c-8455a49ed593]: S. 53 not in force at Royal Assent, see s. s. 120(2)

[^M_I_0ebe6ff8-6e43-4699-fd2e-63bc7bbca98e]: S. 46 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_0fce2a7e-f481-4812-d5ef-a92301dd0f93]: Sch. 20 para. 1 not in force at Royal Assent, see Sch. 20 para. 3(2)

[^M_I_12358de7-9fb5-4ede-965e-6bd85828356c]: Sch. 13 para. 17 not in force at Royal Assent, see s. 120(2)

[^M_I_1399f61b-fe08-455e-e1e8-0b56e72a14eb]: Sch. 19 para. 16 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

[^M_I_13fa5606-ff30-4c02-ffc6-e8f23a41d681]: S. 56 not in force at Royal Assent, see s. 120(2)

[^M_I_14051b50-bb32-428e-ef4b-3761fe7a2179]: Sch. 6 para. 8 not in force at Royal Assent, see s. 120(2)

[^M_I_1434c11f-00b8-4023-e5d8-d630ddaa9020]: S. 44 not in force at Royal Assent, see s. 120(2)

[^M_I_14502ab4-71f0-4857-fc1f-b281248d1a85]: S. 103 not in force at Royal Assent, see s. 120(2)

[^M_I_146c1305-1800-4560-fae6-d47c81b07390]: S. 69 not in force at Royal Assent, see s. 120(2)

[^M_I_15869a7e-5677-4cb0-fe6a-5ee64660d3b3]: S. 91 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_159bb57e-99d1-47d0-e2f8-a55e3b8713c8]: Sch. 10 para. 7 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_177e0dbc-add3-48a2-b47e-59177e85fa7a]: Sch. 10 para. 10 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_187e2b6a-06ef-47d5-ab51-4e991dbd750b]: S. 100 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_1d3581d2-b5db-4b7a-e63c-f3edc69dbfac]: S. 64 not in force at Royal Assent, see s. 120(2)

[^M_I_21e80336-8842-496a-86f7-6d06d9238a05]: S. 45 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_21ea6fa3-1322-4e90-9cd6-8d6c44b97926]: Sch. 19 para. 4 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

[^M_I_23ad4983-3cbb-4d25-a3b7-73178780b766]: Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2)

[^M_I_2400929d-e00c-4c71-a637-b5a5060812cd]: Sch. 13 para. 1 not in force at Royal Assent, see s. 120(2)

[^M_I_24dad71a-3b4b-45a3-d135-3a7d2642d989]: S. 65 not in force at Royal Assent, see s. 120(2)

[^M_I_269d9d3f-148a-4c16-b742-2722a66aa80f]: Sch. 6 para. 6 not in force at Royal Assent, see s. 120(2)

[^M_I_26ae4716-1722-4b5c-d519-ec6a83c401a1]: S. 75 not in force at Royal Assent, see s. 120(2)

[^M_I_2a99e1a0-b14e-417d-981f-6122e18740dd]: S. 78 not in force at Royal Assent, see s. 120(2)

[^M_I_2ca49250-633f-42c3-92da-61df1b5e0fe8]: Sch. 13 para. 21 not in force at Royal Assent, see s. 120(2)

[^M_I_3027665f-b526-4c90-f21e-e419af7a6dd2]: S. 80 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_3201a6bf-9373-4c52-dfa9-40de2f4c8742]: Sch. 13 para. 11 not in force at Royal Assent, see s. 120(2)

[^M_I_32b875d9-ba38-4d24-e3f4-0704d6ef22e8]: Sch. 10 para. 8 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_3433c6bc-d443-40b6-8ccf-32e78618473c]: Sch. 10 para. 1 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_345a22bc-57f9-4fc4-8fb5-88f6239c167e]: Sch. 13 para. 13 not in force at Royal Assent, see s. 120(2)

[^M_I_36d5814b-250b-4da2-e229-1fbae7c2ce7f]: S. 90 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_377cd07f-f163-4151-b270-125d345161b4]: S. 51 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_384d5933-d63f-4854-e35a-d70f65628fe5]: S. 79 not in force at Royal Assent, see s. 120(2)

[^M_I_389bfa71-0215-4b4f-a34f-bff37bf8ea19]: Sch. 11 para. 1 not in force at Royal Assent, see s. 120(2)

[^M_I_39b2dfe7-f278-40ed-d68a-8a4e82332726]: S. 70 not in force at Royal Assent, see s. 120(2)

[^M_I_3b22fb8c-31ef-45be-a465-83c9b398f863]: S. 120 in force at Royal Assent, see s. 120(1)(a)

[^M_I_3dc979c3-a0bd-4614-d1e6-22a56f03df0a]: Sch. 19 para. 5 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_42118f1c-6a36-418a-a70e-cc65df2ec3ed]: S. 52 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_4304a731-465e-4b6d-dd35-cd85d5de0b70]: S. 94 not in force at Royal Assent, see s. 120(2)

[^M_I_448b5cc1-b98b-44c9-ef85-a3f59893b439]: S. 99 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_44b9b76c-a132-424f-ef7a-cf4350170f1a]: Sch. 19 para. 13 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_44f9acd0-531f-4422-b070-f799db486b60]: S. 84 not in force at Royal Assent, see s. 120(2)

[^M_I_479469fe-1b64-4cc9-996a-60f727c4f951]: Sch. 19 para. 15 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_4ebeac0f-7e85-403e-c22a-5eced3c8a620]: S. 117 in force at Royal Assent, see s. 120(1)(a)

[^M_I_5177ef05-3716-46cf-a6ed-4e583b24431e]: S. 83 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_517983d6-0bfd-44a1-e2b6-9a39d2eba2b2]: S. 89 not in force at Royal Assent, see s. 120(2)

[^M_I_5434ea66-f319-4d34-9694-9e1874b3ec6d]: Sch. 19 para. 14 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_5608b6db-405a-4cf4-a661-e5a95e5ed027]: Sch. 11 para. 2 not in force at Royal Assent, see s. 120(2)

[^M_I_57e1af8d-a775-478a-d21a-5543965a36ba]: S. 97 not in force at Royal Assent, see s. 120(2)

[^M_I_59231533-4037-4f0b-982c-0f0a876f1be2]: S. 49 not in force at Royal Assent, see s. 120(2)

[^M_I_5ca8b2c9-6eb4-4f65-f827-b9a8709d4b24]: S. 113 not in force at Royal Assent, see s. 120(2)

[^M_I_5e0176bd-9960-4769-e791-68c5a5c0d55c]: S. 106 not in force at Royal Assent, see s. 120(2)

[^M_I_5f5ad766-985b-4f7c-a789-6f5e298ba393]: S. 54 not in force at Royal Assent, see s. 120(2)

[^M_I_602aaadc-2aa3-485b-8e5d-0674b45e634d]: Sch. 13 para. 5 not in force at Royal Assent, see s. 120(2)

[^M_I_61c29872-de65-4eef-e260-14d84ebc1301]: S. 85 not in force at Royal Assent, see s. 120(2)

[^M_I_61e73774-adcc-4ec0-aab6-907e547386f1]: Sch. 6 para. 11 not in force at Royal Assent, see s. 120(2)

[^M_I_62738c0c-63d9-46e9-b5f3-b9e5e704ff29]: S. 77 not in force at Royal Assent, see s. 120(2)

[^M_I_62ce3000-22c2-465e-816d-06ae68d1616d]: Sch. 13 para. 33 not in force at Royal Assent, see s. 120(2)

[^M_I_62fa4f0e-443f-4945-ae2a-700ce5697537]: Sch. 19 para. 8 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_640bf67e-4f55-4298-92d7-f0130cc85471]: Sch. 20 para. 2 in force at Royal Assent for specified purposes, see Sch. 20 para. 3(1)

[^M_I_6759d008-c8e0-4746-99b2-78dd41ba41ba]: Sch. 6 para. 4 not in force at Royal Assent, see s. 120(2)

[^M_I_6bf07e36-0dbd-4ecb-a03b-c0f0799e5277]: S. 48 not in force at Royal Assent, see s. 120(2)

[^M_I_71326b09-74b1-4ec9-c764-d725651d62be]: Sch. 6 para. 10 not in force at Royal Assent, see s. 120(2)

[^M_I_7471c55a-87a7-4550-fb22-5b1f7eb838fc]: Sch. 13 para. 32 not in force at Royal Assent, see s. 120(2)

[^M_I_7509c0f8-731f-47ab-8a05-b2f332c6e17e]: S. 110 not in force at Royal Assent, see s. 120(2)

[^M_I_774a97a0-a30b-494e-898a-d687e378a454]: Sch. 10 para. 9 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_78c8bcb0-64f6-4ff7-efa8-6f9ecec12406]: S. 81 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_797a0f3a-f7db-4b9c-8c13-5757daa2898c]: S. 60 not in force at Royal Assent, see s. 120(2)

[^M_I_7d259557-ad82-4102-c24d-569afe564247]: S. 73 not in force at Royal Assent, see s. 120(2)

[^M_I_7f7712b9-c23a-4a11-b1c4-aee1021df6ef]: Sch. 6 para. 3 not in force at Royal Assent, see s. 120(2)

[^M_I_8198a2ee-f733-46c2-a910-3ecb82b84e53]: Sch. 13 para. 28 not in force at Royal Assent, see s. 120(2)

[^M_I_81f46c14-02e4-40d3-f61f-0b3edf532346]: Sch. 13 para. 3 not in force at Royal Assent, see s. 120(2)

[^M_I_84749f78-0540-40aa-e940-90d9ef0f68ac]: S. 96 not in force at Royal Assent, see s. 120(2)

[^M_I_868c1660-0dff-40c1-d82d-e8e7f976ab0f]: S. 68 not in force at Royal Assent, see s. 120(2)

[^M_I_87adb606-e120-4199-c09b-8df67f88a719]: Sch. 13 para. 6 not in force at Royal Assent, see s. 120(2)

[^M_I_88647f58-3759-44a5-c6c8-fc3481493141]: S. 62 not in force at Royal Assent, see s. 120(2)

[^M_I_890f320d-8c4d-4d9b-94d6-d52c5d8d07ff]: Sch. 13 para. 24 not in force at Royal Assent, see s. 120(2)

[^M_I_892195d7-6a08-4b72-a132-fbfada0bc01b]: S. 67 not in force at Royal Assent, see s. 120(2)

[^M_I_89657020-1f4e-4f44-8a12-6462c10385da]: S. 86 not in force at Royal Assent, see s. 120(2)

[^M_I_8a659761-42fa-4e63-91fc-e4ba251c6733]: Sch. 19 para. 10 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_8de9c5da-4597-44b4-9e61-a1083e5c037b]: S. 109 not in force at Royal Assent, see s. 120(2)

[^M_I_903be08a-ac26-4f2e-9a76-49472f147e5e]: Sch. 10 para. 2 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_91f35a0f-5db4-4682-c333-b6963eaef00a]: S. 76 not in force at Royal Assent, see s. 120(2)

[^M_I_92a5081f-80ab-480e-bf5a-bb45a047d1f9]: Sch. 13 para. 23 not in force at Royal Assent, see s. 120(2)

[^M_I_9456021c-76fd-4bc5-9ed8-9154b914ed99]: Sch. 13 para. 30 not in force at Royal Assent, see s. 120(2)

[^M_I_94aaeae8-40a3-4aa4-e0ab-953874a9cee2]: S. 114 not in force at Royal Assent, see s. 120(2)

[^M_I_9966e07a-fd0a-4baa-c141-8b623c124231]: Sch. 6 para. 1 not in force at Royal Assent, see s. 120(2)

[^M_I_9980fb4c-3887-4f58-fca6-487c1d719dab]: Sch. 19 para. 3 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_99a73811-8579-4ce2-ed4c-c16e46ddc9d7]: Sch. 13 para. 31 not in force at Royal Assent, see s. 120(2)

[^M_I_a1834d43-772d-49a6-b161-b0c2bc8dd42f]: Sch. 10 para. 4 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_a3112ddf-08b0-4677-8c8b-08591f9dd454]: S. 118 in force at Royal Assent, see s. 120(1)(a)

[^M_I_a5b4dd96-2af8-4670-ce5b-5b9ead879a09]: Sch. 6 para. 12 not in force at Royal Assent, see s. 120(2)

[^M_I_a71ea967-0677-438c-bc76-dd58f38df4fe]: Sch. 19 para. 9 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_abab553f-1cda-4aea-a36a-bbd80f99552e]: Sch. 10 para. 5 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_ac2cb5e4-48c8-469b-a644-1db92638d608]: S. 50 not in force at Royal Assent, see s. 120(2)

[^M_I_b22349cf-ccdd-4eea-aa69-2aa238c93131]: Sch. 19 para. 17 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

[^M_I_b312a69f-db3d-4839-807c-19f56ecc6437]: Sch. 6 para. 2 not in force at Royal Assent, see s. 120(2)

[^M_I_b4a85ae7-4646-4be8-ee3c-5af120d13d47]: Sch. 20 para. 3 in force at Royal Assent for specified purposes, see Sch. 20 para. 3(1)

[^M_I_b4af6516-afc2-4604-f544-a1db2fe745c0]: S. 47 not in force at Royal Assent, see s. 120(2)

[^M_I_b81096e1-9663-44b2-988d-8b076cdc0e78]: Sch. 19 para. 7 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_b90b930f-35db-4305-a6e4-16591cf32ff2]: Sch. 13 para. 8 not in force at Royal Assent, see s. 120(2)

[^M_I_bab115b5-14a0-4edd-be3b-9fb0ac789741]: Sch. 19 para. 6 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_bbf7bab2-238e-4adf-8e09-caeb45070aba]: S. 57 not in force at Royal Assent, see s. 120(2)

[^M_I_bc2d75bf-f91b-41f4-971a-4badf8afd391]: Sch. 19 para. 1 not in force at Royal Assent, see Sch. 19 para. 17(2)

[^M_I_be6dff8d-43eb-48f9-bb1e-f2ee81cceba5]: Sch. 10 para. 6 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_beeece31-80ef-47b9-fb87-0337b8bdf238]: S. 111 not in force at Royal Assent, see s. 120(2)

[^M_I_c16bb0fc-41a9-4a37-a13e-f1443d2d8b25]: Sch. 13 para. 2 not in force at Royal Assent, see s. 120(2)

[^M_I_c1ef9cee-bd32-4d17-8259-d5d178361791]: S. 105 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_c4df6106-3f49-413b-e30a-1af17ab0a9c2]: S. 92 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_c541b313-2232-4b5b-dcf9-8ae809a7614a]: Sch. 13 para. 7 not in force at Royal Assent, see s. 120(2)

[^M_I_c5a1520d-9ce5-439b-92ec-bc3e7057ecfd]: Sch. 13 para. 18 not in force at Royal Assent, see s. 120(2)

[^M_I_c5b124df-ea4b-439b-c321-be4eb57d6535]: Sch. 13 para. 25 not in force at Royal Assent, see s. 120(2)

[^M_I_c731b139-6d58-4019-e131-c2d82adf74db]: Sch. 13 para. 15 not in force at Royal Assent, see s. 120(2)

[^M_I_c8d2830a-ed6a-41e9-8a03-6b4b3f1a3ae3]: S. 104 not in force at Royal Assent, see s. 120(2)

[^M_I_d21d9c0e-65ed-4199-a5f6-3a9897f768d1]: Sch. 6 para. 5 not in force at Royal Assent, see s. 120(2)

[^M_I_d390872e-30cb-49f3-c07f-9c97a7c4cce4]: S. 58 not in force at Royal Assent, see s. 120(2)

[^M_I_d45604e5-bd9a-46cd-ad44-5bc32d31e098]: S. 59 not in force at Royal Assent, see s. 120(2)

[^M_I_d46f46f1-2104-49a5-c39a-d2516af9fb73]: Sch. 13 para. 29 not in force at Royal Assent, see s. 120(2)

[^M_I_d564ec1a-cf1a-41e0-e487-9a7958324cb0]: S. 72 not in force at Royal Assent, see s. 120(2)

[^M_I_d935051f-d9b8-400b-95e6-74eab5554b9a]: S. 63 not in force at Royal Assent, see s. 120(2)

[^M_I_db9548c8-d21a-4b8f-ae6b-26ee9b8590cd]: S. 82 not in force at Royal Assent, see s. 120(2)

[^M_I_dc123146-eee9-4ff4-eb6f-a9586ac5a9f2]: Sch. 13 para. 12 not in force at Royal Assent, see s. 120(2)

[^M_I_e2d02566-098f-48c9-bdfa-22411cebb6c7]: Sch. 10 para. 3 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_e47cc424-e535-45a1-956e-1b7b9ce77e64]: S. 101 not in force at Royal Assent, see s. 120(2)

[^M_I_e4fea2d0-b86f-4093-d7c3-b5018e83b97c]: Sch. 6 para. 7 not in force at Royal Assent, see s. 120(2)

[^M_I_e65e4d75-e0c1-4745-ce5f-c08205ec998f]: Sch. 13 para. 26 not in force at Royal Assent, see s. 120(2)

[^M_I_e66f3178-e5b3-4525-f3f9-e1677a00856c]: S. 74 not in force at Royal Assent, see s. 120(2)

[^M_I_e72307c5-a0cd-44ef-b2c5-67a979060d7a]: Sch. 10 para. 11 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_e99dafcd-352b-4fea-9cf9-ee1f513a1f29]: Sch. 13 para. 20 not in force at Royal Assent, see s. 120(2)

[^M_I_ed226729-6a2b-4daa-b840-31fbe6450920]: S. 108 not in force at Royal Assent, see s. 120(2)

[^M_I_f00ca0ed-3652-466a-ff3e-3830b33e3bdd]: S. 95 not in force at Royal Assent, see s. 120(2)

[^M_I_f0b76a38-75b8-4a54-c03e-9e93b9aed657]: S. 116 not in force at Royal Assent, see s. 120(2)

[^M_I_f14b87d8-50b6-48a1-f415-0c57af4b7827]: Sch. 13 para. 19 not in force at Royal Assent, see s. 120(2)

[^M_I_f179bd71-7cc4-423f-c38c-2ed0a2edd779]: Sch. 6 para. 9 not in force at Royal Assent, see s. 120(2)

[^M_I_f1f006d4-5b6b-47a4-8c8d-91e845d056c4]: S. 93 not in force at Royal Assent, see s. 120(2)

[^M_I_f611fadd-4382-499b-89ad-b6ac54368adb]: S. 88 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_f6e8f470-4ceb-4ea4-e3b3-0d63fe2d3b04]: Sch. 13 para. 10 not in force at Royal Assent, see s. 120(2)

[^M_I_f7d0eba2-fac9-4e7c-c7dc-6ec33555acc8]: Sch. 19 para. 11 in force at Royal Assent for specified purposes, see Sch. 19 para. 17(1)

[^M_I_f8fd1dfe-4f07-409d-f793-1cce068c0f3d]: S. 66 not in force at Royal Assent, see s. 120(2)

[^M_I_fd75c99a-813a-48e0-8ed3-bb146ed9ffb9]: S. 98 in force at Royal Assent for specified purposes, see s. 120(1)(b)

[^M_I_fdc2c883-cbbb-4981-bc8b-d3c7c4e797b9]: S. 61 not in force at Royal Assent, see s. 120(2)

[^M_I_fdd3ffef-3509-4b10-aa9e-350f7f241f70]: S. 119 in force at Royal Assent, see s. 120(1)(a)

[^M_I_fe6977be-0345-4d89-debd-a94f19aa1bfd]: S. 334 in force in accordance with s. 334(5)

[^key-54c079cf9018d0b3a8420558b416e761]: S. 51(2) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

[^key-263b21099e106cebc66d36e4bc8c49a6]: S. 52(3)(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

[^key-9eed74bf6324b621ad9f72518a3947e7]: S. 58(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

[^key-60a33964a8dea57c229725e22f79dbbd]: S. 78(4)(b) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

[^key-1fe1c8c07ce09f0df78efc17ea6d1d13]: S. 86(2)(a)(i) modified (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 6

[^key-d5054d5e0e81230776fbda4e8e0e6a3b]: S. 44 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-64fdcfd7173ace60b4710e7f9de563b3]: S. 45 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-5c5d605c3ca4b56bc43ba5cdb1838a02]: S. 46 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-e934d09b551a3c16fbc5cede5cc9f874]: S. 47 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-3197d62b8fc91596e999cdd5f70d0284]: S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-7a16eb6e455e060a67dc4d264914c623]: S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-e385ac565b68e23ef12d97d49628aadb]: S. 50 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-65e4fff0b75c536c98a7ecbb20458dad]: S. 51 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-a7886b72df5dc341d6fcb6395a3b904b]: S. 52 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-a292d9169196bd62bc3f2b64b358965d]: S. 53 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-449847c547caf5dac0ac2aff7344d697]: S. 54 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-d312e0ee56aad296566c030d34fd213d]: S. 55 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-9b276943883c9181890435883047f4b1]: S. 56 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-1cfa6f24323617684622aced00279385]: S. 57 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-caefa54031483b343f91834f3bc006de]: S. 58 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-c1b77236c9734e17d499e35771d9be74]: S. 59 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-e402dbe988655eb5be8a1ca628031854]: S. 60 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-fe6ff50d428f897ee6a83ba6aa24682c]: S. 61 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-c6ec37782a14be2ae7ad3e28b4fcccd7]: S. 62 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-db33d15da8ad6b0859984a1cf83d9268]: S. 63 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-a513a8c5c7394c4dfbc5cc1d6f960bb9]: S. 64 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-1c996cb7c9ea6c84ae05dd87f6ec781b]: S. 65 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-9eaba4fab0f3a22111507ebc7b2001a6]: S. 66 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-889e24477c51ccbde258e174e38fa295]: S. 67 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-9a01e9f023f63b1763321e3e3fa8902a]: S. 68 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-8fc59b596be5adddfeeaa75efb510307]: S. 69 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-4eacc12cf663bc1a815c673212c33552]: S. 70 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-df384d9d814fbea5d21833def0efe120]: S. 71 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-cbe2883f5132518432647c619c77b872]: S. 72 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-eefa310ee3409c9c47f1e5ce57778ff5]: S. 73 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-ffe5681e45ed39fc50ea751bf4707074]: S. 75 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-c1735c01d69791973523da215562c38d]: S. 76 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-9904e2d89934802f273d72b1f2cc28ba]: S. 77 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-9e983452a3911e6da34c639e3cdbef82]: S. 78 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-84618979dde4e60dc2316c43c8e2bd3d]: S. 79 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-9224a597c0a684f3e62e92b7c9b3118d]: S. 80 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-0110e2953bce3e03419033b2e6be144d]: S. 81 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)

[^key-8d2dae04e62abd3cc8d1fe19cd2b374d]: S. 86 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(c) (with reg. 10)

[^key-933d68ba5380d4caf322ea07b49aaaad]: S. 87 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(c) (with reg. 10)

[^key-fe94682ffabf016c662046cd7eba33e6]: S. 88 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(c) (with reg. 10)

[^key-25a7834607a037e2ae86c37c68a5fb05]: S. 89 in force at 1.8.2023 for specified purposes by S.I. 2023/884, reg. 2(1)(d) (with reg. 10)

[^key-fc6f0209f4ae3e52dc5d3fe8e404b0ec]: S. 90 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-d814798a0df620a16265c6d4afa2019a]: S. 91 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-ca7e8bd2d54a6a7b5e019d12fc7fcbed]: S. 92 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-cb5e3467a6f27ae8895b038e9614d009]: S. 93 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-9aac12f6fde49081da075e8e0c489c68]: S. 94 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-971115cfaa4bf9824498338162ca3b15]: S. 95 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-134b77f6b63ace407e993578cb70bf20]: S. 96 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-690bb9198066eac08808e0b7961b96e0]: S. 97 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-1e63eda71dea3c1c735bb77387939ac2]: S. 98 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-1cc602ad58cba56106286ef56cf46381]: S. 99 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-47c1c5a51cc03775722ff581fa470d88]: S. 100 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-3eadc972befe32968356ba3b7e5a4cd5]: S. 101 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-6f18ee21b55d8f5aabd8eac1a195b84b]: S. 102 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-73779420378539ccbf824a88346aaa81]: S. 103 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-dce1bb3c82219606b154feb062057371]: S. 104 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-3e7b5106879eca38079b552f54068946]: S. 105 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-4dcc66077f56b23bc36210c94180834a]: S. 106 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-a3d73e4e790b2e51214a28d2f247ba65]: S. 107 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-5a1a26c5b8b19721b459ab1c3e926863]: S. 108 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)

[^key-ed7be56dd3d082739a44df01cb54b429]: S. 109 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(g) (with reg. 10)

[^key-b4334ac1cc3694b858f9ce95fae37e99]: S. 113 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)

[^key-0f4490d713bc25fd25a42d1ced1a304e]: S. 114 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-e72d38a9dd587cccb97b474ad95dcc50]: S. 115 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)

[^key-ddc9d5d8f321d0825c8f7a9398333456]: S. 116 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(k) (with reg. 10)

[^key-367d273ebe09ca201ab5152afc492ec7]: Sch. 6 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-f3e0c431e26e4da01158c4ef8cd119cb]: Sch. 6 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-58edc1345bd446f75f5057805d89f14d]: Sch. 6 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-44d37145184457f59fcac7927c2d62d4]: Sch. 6 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-93a2a8140df8ef2a24de038de31ed4c4]: Sch. 6 para. 5 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-0e93a921b5dd474a0f585de7720f3985]: Sch. 6 para. 6 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-16f49c52b938f28c518b9d5c81a77dcc]: Sch. 6 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-40192e890ca3b230ce343e078ec3b293]: Sch. 6 para. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-91465b0583fe87b87b32c4e693739010]: Sch. 6 para. 9 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-c8308438f47a63cf951bd998231de531]: Sch. 6 para. 10 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-316b3a211f42e2e23eb6ca9e66be75e4]: Sch. 6 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-ff3fc67bfb5cb17abccfc7baa8c773a8]: Sch. 6 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

[^key-bd390fac9f7547086b12143c8f3d8e0e]: Sch. 10 para. 1 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-76f7e18cb2d2800de927e13af0be689d]: Sch. 10 para. 2 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-63b9d1cabf7464572a4c8a4ab6cb75c0]: Sch. 10 para. 3 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-9fcdb281e098a33b7ae978ffaf33896c]: Sch. 10 para. 4 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-e15ad0ee5ef579a42f41113696568c9b]: Sch. 10 para. 5 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-9785ce1ae380ab8221a519c53b17a98f]: Sch. 10 para. 6 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-aa2eddece194ee5216b0a4ac08b54bdc]: Sch. 10 para. 7 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-6e1ac4fdaa6854a644790daa6117a688]: Sch. 10 para. 8 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-f33cb5fc602a84ab72fc2bc7f33c1330]: Sch. 10 para. 9 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-70c20a85b7ff87b6483f45b116cbc319]: Sch. 10 para. 10 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-183a9e52684be92bee615cbe29f8b099]: Sch. 10 para. 11 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(e) (with reg. 10)

[^key-49fb263274090826555b3174e866397c]: Sch. 11 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)

[^key-ab5eb19d23cfc947549a53ccc60e11a3]: Sch. 11 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(f) (with reg. 3(2)-(4), 10)

[^key-40112487eb20f581e77077104afaabc0]: Sch. 13 para. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-410a34298264e25e2cb53d8220b5fb27]: Sch. 13 para. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-64b27290046c16fea7ca2d283e885fbe]: Sch. 13 para. 3 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-47cb17eb3da2b41ba9a9c14febf74afa]: Sch. 13 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-b980233c11eec8a0633cd4fae3f80e9a]: Sch. 13 para. 5 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-8fe74d51ae58535b4a24c8f64cf89ea3]: Sch. 13 para. 6 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-872ce8013b74b6ddf9a6e7e9c89254b0]: Sch. 13 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-5613f904e017786b21d7398ccc8e9784]: Sch. 13 para. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-0cc1e211feb2dffc1b668636eebec31f]: Sch. 13 para. 10 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-dfe5c0ce5324451e0dd1abdf18fe9729]: Sch. 13 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-83e7dbfd3e9abdcb0c34f2795befe46e]: Sch. 13 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-010b38170e4476690c725b7ace3ab3d2]: Sch. 13 para. 13 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-93c153247c7afbf854b1550550d69c75]: Sch. 13 para. 14 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-a5ab21996c99d6ec278acbbaaad57af1]: Sch. 13 para. 15 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-8836e1f853e072549b89fa8a7d8e8858]: Sch. 13 para. 16 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-e5ceb6b96cc7d99fb312e8803cfdb1c2]: Sch. 13 para. 17 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-d6855c577bf43364fc6a642c972ae093]: Sch. 13 para. 18 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-cef458ca90532452584374e76b3a28e4]: Sch. 13 para. 19 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^key-01ca6660c716470ddbefd5c43f61b743]: Sch. 13 para. 20 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(j) (with reg. 10)

[^M_I_5375c81d-dbf4-46d1-a7bc-ac28a1d7b12d]: S. 107 not in force at Royal Assent, see s. 120(2)

[^key-fb6cd85671e0ea5fd66114f64b43e551]: Sch. 19 para. 1 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-df897132555cd29ebb98f852337c473c]: Sch. 19 para. 2 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-43f5dddbc4b158d2a8d098cb09b3cc50]: Sch. 19 para. 3 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-a72f834bbc579169e15ad72562187218]: Sch. 19 para. 4 in force at 25.8.2023 in so far as not already in force by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-c5ded84713998d1f1707a83f6ad3aa83]: Sch. 19 para. 5 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-a9873fcf7db0ee2bf75f35232a99899e]: Sch. 19 para. 6 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-962a063737f2c2be34fc0a7128833296]: Sch. 19 para. 7 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)

[^key-8663e92aa5e3a06dcf4d8ba21b34d1ea]: Sch. 19 para. 8 in force at 25.8.2023 by S.I. 2023/918, reg. 2 (with reg. 3)