Transitional provisions – alcohol duty

10.—(1) This regulation applies to an alcoholic product(1) —

(a)which was charged or became chargeable to a relevant duty before 1st August 2023, and

(b)for which the excise duty point(2), in relation to that product, occurs on or after 1st August 2023.

(2) Except in a case where paragraph (4) applies, alcohol duty(3) is to be paid on the alcoholic product as if it had become chargeable on the date the excise duty point occurs.

(3) Paragraph (4) applies in a case where alcohol duty would have been payable at the discounted rate(4) if an alcoholic product had become chargeable on 1st August 2023.

(4) Alcohol duty is to be paid on the alcoholic product as if it was produced and had become chargeable on 1st August 2023.

(5) For the purposes of this regulation—

“relevant duty” means, in the case of—

• spirits, excise duty chargeable under section 5 (spirits: charge of excise duty) of ALDA;

• beer, excise duty chargeable under section 36 (general beer duty) of ALDA;

• wine, excise duty chargeable under section 54 (wine: charge of excise duty) of ALDA;

• other fermented product, excise duty chargeable under section 55 (made-wine: charge of excise duty) of ALDA;

• cider, excise duty chargeable under section 62 (cider: charge of excise duty) of ALDA.