
1 
This Order may be cited as the Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025.
2 
In this Order, “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023 (alcohol duty: charge).
3 
1st September 2025 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC) comes into force for the purposes of alcohol duty.
Anna Turley
Nicholas Dakin
Two of the Lords Commissioners of His Majesty's Treasury
4th August 2025