The Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025
These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment interest rate”).
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Lifecycle
Department
Made
04 Aug 2025
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In force
01 Sept 2025
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by section 197(1), (2)(i) and (3)(b) and (f) of the Finance Act 1996.
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