OpenLegislation

Paragraph 3 I1

United Kingdom

The rendering sparkling of wine and F1other fermented product.

Annotations

Textual amendments

F1

Words in Sch. 1 para. 3 substituted (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), Sch. para. 3(6)(a) (with Sch. para. 3(7))

Commencement

I1

Sch. 1 para. 3 in force at 1.6.1988, see reg. 1

Notes on Schedule 1

Modifications

C1

Sch. 1 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)

C2

Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)