# Finance (No. 2) Act 2023, Section 116: Temporary provision: cider

Extent: E+W+S+N.I.

Alcohol duty is not charged on cider which is produced—
(a) at a time before section 82 (approvals) comes into force, and
(b) by a person who, at that time, is exempt from the requirement to register under section 62 of ALDA 1979 by reason of an order made (or having effect as if made) under subsection (3) of that section.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/116 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.