# Finance (No. 2) Act 2023, Section 71: Index of defined expressions: Chapter 3

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

The following Table sets out expressions defined or explained for the purposes of this Chapter—
Expression
Provision
adjusted post-merger amount
section 64(1) to (3)
alcohol production amount
section 57(1)(a)
connected premises
section 69(4)
current year
section 54(1)
duty discount
section 59(1)
estimated alcohol production amount
section 57(1)(b)
group premises
section 69(3)
merger transition year
section 61(4)
non-group premises
section 69(6)
post-merger production group
section 61(3)
post-merger production group premises
section 61(2)
previous year
section 54(4)(b)
producer (in Chapter 3)
section 69(7)(a)
production group
section 69(5)
production premises
section 69(2)
production year
section 54(4)(a)
small producer
section 69(7)(b)
small producer alcoholic products
section 55
small production limit
section 56(4)
small production premises
section 56 (for general purposes); section 62 (in relation to a post-merger production group)
SP1 and SP2
section 61(1)
Year 1, Year 2 and Year 3
section 61(3)

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/71 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.