Regulation 1 Citation, commencement and interpretationI1

These Regulations may be cited as the Alcoholic Products (Excise Duty) Regulations 2023 and come into force on 1st August 2023.

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;

• F1“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^f1 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.