diff --git a/sycl/include/sycl/handler.hpp b/sycl/include/sycl/handler.hpp
index 91a8d63fd8f4c..bfda64639683c 100644
--- a/sycl/include/sycl/handler.hpp
+++ b/sycl/include/sycl/handler.hpp
@@ -426,8 +426,23 @@ class __SYCL_EXPORT handler {
   /// \param Queue is a SYCL queue.
   /// \param CallerNeedsEvent indicates if the event resulting from this handler
   ///        is needed by the caller.
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  handler(const std::shared_ptr<detail::queue_impl> &Queue,
+          bool CallerNeedsEvent);
+#else
   handler(std::shared_ptr<detail::queue_impl> Queue, bool CallerNeedsEvent);
+#endif
 
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  /// Constructs SYCL handler from the pre-constructed handler_impl and the
+  /// associated queue. Inside of Graph implementation, the Queue value is not
+  /// used, for those cases it can be initialized with an empty shared_ptr.
+  ///
+  /// \param HandlerImpl is a pre-constructed handler_impl.
+  /// \param Queue is a SYCL queue.
+  handler(detail::handler_impl *HandlerImpl,
+          const std::shared_ptr<detail::queue_impl> &Queue);
+#else
   /// Constructs SYCL handler from the associated queue and the submission's
   /// primary and secondary queue.
   ///
@@ -449,7 +464,9 @@ class __SYCL_EXPORT handler {
   __SYCL_DLL_LOCAL handler(std::shared_ptr<detail::queue_impl> Queue,
                            detail::queue_impl *SecondaryQueue,
                            bool CallerNeedsEvent);
+#endif
 
+#ifndef __INTEL_PREVIEW_BREAKING_CHANGES
   /// Constructs SYCL handler from Graph.
   ///
   /// The handler will add the command-group as a node to the graph rather than
@@ -457,6 +474,7 @@ class __SYCL_EXPORT handler {
   ///
   /// \param Graph is a SYCL command_graph
   handler(std::shared_ptr<ext::oneapi::experimental::detail::graph_impl> Graph);
+#endif
 
   void *storeRawArg(const void *Ptr, size_t Size);
 
@@ -3272,8 +3290,18 @@ class __SYCL_EXPORT handler {
       uint64_t SignalValue);
 
 private:
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  // In some cases we need to construct handler_impl in heap. Sole propose
+  // of MImplOwner is to destroy handler_impl in destructor of handler.
+  // Can't use unique_ptr because declaration of handler_impl is not available
+  // in this header.
+  std::shared_ptr<detail::handler_impl> MImplOwner;
+  detail::handler_impl *impl;
+  const std::shared_ptr<detail::queue_impl> &MQueue;
+#else
   std::shared_ptr<detail::handler_impl> impl;
   std::shared_ptr<detail::queue_impl> MQueue;
+#endif
   std::vector<detail::LocalAccessorImplPtr> MLocalAccStorage;
   std::vector<std::shared_ptr<detail::stream_impl>> MStreamStorage;
   detail::ABINeutralKernelNameStrT MKernelName;
@@ -3735,6 +3763,11 @@ class __SYCL_EXPORT handler {
 
   friend class detail::HandlerAccess;
 
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  __SYCL_DLL_LOCAL detail::handler_impl *get_impl() { return impl; }
+#else
+  __SYCL_DLL_LOCAL detail::handler_impl *get_impl() { return impl.get(); }
+#endif
   // Friend free-functions for asynchronous allocation and freeing.
   __SYCL_EXPORT friend void
   ext::oneapi::experimental::async_free(sycl::handler &h, void *ptr);
diff --git a/sycl/include/sycl/reduction.hpp b/sycl/include/sycl/reduction.hpp
index 7f006648b6cad..5c472268cd838 100644
--- a/sycl/include/sycl/reduction.hpp
+++ b/sycl/include/sycl/reduction.hpp
@@ -140,12 +140,19 @@ template <typename... Ts> ReduTupleT<Ts...> makeReduTupleT(Ts... Elements) {
   return sycl::detail::make_tuple(Elements...);
 }
 
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+__SYCL_EXPORT size_t reduGetMaxWGSize(const std::shared_ptr<queue_impl> &Queue,
+                                      size_t LocalMemBytesPerWorkItem);
+__SYCL_EXPORT size_t reduGetPreferredWGSize(
+    const std::shared_ptr<queue_impl> &Queue, size_t LocalMemBytesPerWorkItem);
+#else
 __SYCL_EXPORT size_t reduGetMaxWGSize(std::shared_ptr<queue_impl> Queue,
                                       size_t LocalMemBytesPerWorkItem);
-__SYCL_EXPORT size_t reduComputeWGSize(size_t NWorkItems, size_t MaxWGSize,
-                                       size_t &NWorkGroups);
 __SYCL_EXPORT size_t reduGetPreferredWGSize(std::shared_ptr<queue_impl> &Queue,
                                             size_t LocalMemBytesPerWorkItem);
+#endif
+__SYCL_EXPORT size_t reduComputeWGSize(size_t NWorkItems, size_t MaxWGSize,
+                                       size_t &NWorkGroups);
 
 template <typename T, class BinaryOperation, bool IsOptional>
 class ReducerElement;
@@ -1071,7 +1078,12 @@ class reduction_impl_algo {
     std::shared_ptr<int> Counter(malloc_device<int>(1, q), Deleter);
     CGH.addReduction(Counter);
 
-    addCounterInit(CGH, CGH.MQueue, Counter);
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+    std::shared_ptr<detail::queue_impl> Queue(CGH.MQueue);
+#else
+    std::shared_ptr<detail::queue_impl> &Queue = CGH.MQueue;
+#endif
+    addCounterInit(CGH, Queue, Counter);
 
     return Counter.get();
   }
@@ -1229,7 +1241,8 @@ template <>
 struct NDRangeReduction<reduction::strategy::local_atomic_and_atomic_cross_wg> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     static_assert(Reduction::has_identity,
@@ -1280,7 +1293,8 @@ struct NDRangeReduction<
     reduction::strategy::group_reduce_and_last_wg_detection> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     static_assert(Reduction::has_identity,
@@ -1479,7 +1493,8 @@ void doTreeReductionOnTuple(size_t WorkSize, size_t LID,
 template <> struct NDRangeReduction<reduction::strategy::range_basic> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     using reducer_type = typename Reduction::reducer_type;
@@ -1590,7 +1605,8 @@ template <>
 struct NDRangeReduction<reduction::strategy::group_reduce_and_atomic_cross_wg> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     static_assert(Reduction::has_identity,
@@ -1626,7 +1642,8 @@ struct NDRangeReduction<
     reduction::strategy::local_mem_tree_and_atomic_cross_wg> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     using reducer_type = typename Reduction::reducer_type;
@@ -1687,7 +1704,8 @@ struct NDRangeReduction<
     reduction::strategy::group_reduce_and_multiple_kernels> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     static_assert(Reduction::has_identity,
@@ -1825,7 +1843,8 @@ struct NDRangeReduction<
 template <> struct NDRangeReduction<reduction::strategy::basic> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     using element_type = typename Reduction::reducer_element_type;
@@ -2600,9 +2619,9 @@ tuple_select_elements(TupleT Tuple, std::index_sequence<Is...>) {
 template <> struct NDRangeReduction<reduction::strategy::multi> {
   template <typename KernelName, int Dims, typename PropertiesT,
             typename... RestT>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
-                  nd_range<Dims> NDRange, PropertiesT &Properties,
-                  RestT... Rest) {
+  static void
+  run(handler &CGH, const std::shared_ptr<detail::queue_impl> &Queue,
+      nd_range<Dims> NDRange, PropertiesT &Properties, RestT... Rest) {
     std::tuple<RestT...> ArgsTuple(Rest...);
     constexpr size_t NumArgs = sizeof...(RestT);
     auto KernelFunc = std::get<NumArgs - 1>(ArgsTuple);
@@ -2644,7 +2663,8 @@ template <> struct NDRangeReduction<reduction::strategy::auto_select> {
 
   template <typename KernelName, int Dims, typename PropertiesT,
             typename KernelType, typename Reduction>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
+  static void run(handler &CGH,
+                  const std::shared_ptr<detail::queue_impl> &Queue,
                   nd_range<Dims> NDRange, PropertiesT &Properties,
                   Reduction &Redu, KernelType &KernelFunc) {
     auto Delegate = [&](auto Impl) {
@@ -2691,9 +2711,9 @@ template <> struct NDRangeReduction<reduction::strategy::auto_select> {
   }
   template <typename KernelName, int Dims, typename PropertiesT,
             typename... RestT>
-  static void run(handler &CGH, std::shared_ptr<detail::queue_impl> &Queue,
-                  nd_range<Dims> NDRange, PropertiesT &Properties,
-                  RestT... Rest) {
+  static void
+  run(handler &CGH, const std::shared_ptr<detail::queue_impl> &Queue,
+      nd_range<Dims> NDRange, PropertiesT &Properties, RestT... Rest) {
     return Impl<Strat::multi>::run<KernelName>(CGH, Queue, NDRange, Properties,
                                                Rest...);
   }
diff --git a/sycl/source/detail/graph_impl.cpp b/sycl/source/detail/graph_impl.cpp
index 252fc220df70d..502629ca4471a 100644
--- a/sycl/source/detail/graph_impl.cpp
+++ b/sycl/source/detail/graph_impl.cpp
@@ -502,7 +502,12 @@ graph_impl::add(std::function<void(handler &)> CGF,
                 const std::vector<sycl::detail::ArgDesc> &Args,
                 std::vector<std::shared_ptr<node_impl>> &Deps) {
   (void)Args;
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  detail::handler_impl HandlerImpl{shared_from_this()};
+  sycl::handler Handler{&HandlerImpl, std::shared_ptr<detail::queue_impl>{}};
+#else
   sycl::handler Handler{shared_from_this()};
+#endif
 
 #if XPTI_ENABLE_INSTRUMENTATION
   // Save code location if one was set in TLS.
@@ -2183,7 +2188,12 @@ void dynamic_command_group_impl::finalizeCGFList(
     const auto &CGF = CGFList[CGFIndex];
     // Handler defined inside the loop so it doesn't appear to the runtime
     // as a single command-group with multiple commands inside.
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+    detail::handler_impl HandlerImpl{MGraph};
+    sycl::handler Handler{&HandlerImpl, std::shared_ptr<detail::queue_impl>{}};
+#else
     sycl::handler Handler{MGraph};
+#endif
     CGF(Handler);
 
     if (Handler.getType() != sycl::detail::CGType::Kernel &&
diff --git a/sycl/source/detail/queue_impl.cpp b/sycl/source/detail/queue_impl.cpp
index 05461a1490d8b..0db16ab51bf3d 100644
--- a/sycl/source/detail/queue_impl.cpp
+++ b/sycl/source/detail/queue_impl.cpp
@@ -316,8 +316,15 @@ event queue_impl::submit_impl(const detail::type_erased_cgfo_ty &CGF,
                               const detail::code_location &Loc,
                               bool IsTopCodeLoc,
                               const SubmissionInfo &SubmitInfo) {
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  detail::handler_impl HandlerImplVal(SecondaryQueue, CallerNeedsEvent);
+  detail::handler_impl *HandlerImpl = &HandlerImplVal;
+  handler Handler(HandlerImpl, Self);
+#else
   handler Handler(Self, SecondaryQueue, CallerNeedsEvent);
   auto &HandlerImpl = detail::getSyclObjImpl(Handler);
+#endif
+
 #ifdef XPTI_ENABLE_INSTRUMENTATION
   if (xptiTraceEnabled()) {
     Handler.saveCodeLoc(Loc, IsTopCodeLoc);
@@ -371,8 +378,14 @@ event queue_impl::submit_impl(const detail::type_erased_cgfo_ty &CGF,
                               const detail::code_location &Loc,
                               bool IsTopCodeLoc,
                               const SubmissionInfo &SubmitInfo) {
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+  detail::handler_impl HandlerImplVal(PrimaryQueue.get(), CallerNeedsEvent);
+  detail::handler_impl *HandlerImpl = &HandlerImplVal;
+  handler Handler(HandlerImpl, Self);
+#else
   handler Handler(Self, CallerNeedsEvent);
   auto &HandlerImpl = detail::getSyclObjImpl(Handler);
+#endif
 
 #if XPTI_ENABLE_INSTRUMENTATION
   if (xptiTraceEnabled()) {
diff --git a/sycl/source/detail/reduction.cpp b/sycl/source/detail/reduction.cpp
index f641241738efd..39cf63a3ba352 100644
--- a/sycl/source/detail/reduction.cpp
+++ b/sycl/source/detail/reduction.cpp
@@ -72,9 +72,15 @@ __SYCL_EXPORT uint32_t reduGetMaxNumConcurrentWorkGroups(
   return NumThreads;
 }
 
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+__SYCL_EXPORT size_t
+reduGetMaxWGSize(const std::shared_ptr<sycl::detail::queue_impl> &Queue,
+                 size_t LocalMemBytesPerWorkItem) {
+#else
 __SYCL_EXPORT size_t
 reduGetMaxWGSize(std::shared_ptr<sycl::detail::queue_impl> Queue,
                  size_t LocalMemBytesPerWorkItem) {
+#endif
   device Dev = Queue->get_device();
   size_t MaxWGSize = Dev.get_info<sycl::info::device::max_work_group_size>();
 
@@ -113,8 +119,13 @@ reduGetMaxWGSize(std::shared_ptr<sycl::detail::queue_impl> Queue,
   return WGSize;
 }
 
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+__SYCL_EXPORT size_t reduGetPreferredWGSize(
+    const std::shared_ptr<queue_impl> &Queue, size_t LocalMemBytesPerWorkItem) {
+#else
 __SYCL_EXPORT size_t reduGetPreferredWGSize(std::shared_ptr<queue_impl> &Queue,
                                             size_t LocalMemBytesPerWorkItem) {
+#endif
   // TODO: Graphs extension explicit API uses a handler with a null queue to
   // process CGFs, in future we should have access to the device so we can
   // correctly calculate this.
diff --git a/sycl/source/detail/scheduler/commands.hpp b/sycl/source/detail/scheduler/commands.hpp
index 7660c2f1bc844..1acdae47d36ab 100644
--- a/sycl/source/detail/scheduler/commands.hpp
+++ b/sycl/source/detail/scheduler/commands.hpp
@@ -241,6 +241,7 @@ class Command {
   static std::vector<ur_event_handle_t>
   getUrEvents(const std::vector<EventImplPtr> &EventImpls,
               const QueueImplPtr &CommandQueue, bool IsHostTaskCommand);
+
   /// Collect UR events from EventImpls and filter out some of them in case of
   /// in order queue. Does blocking enqueue if event is expected to produce ur
   /// event but has empty native handle.
diff --git a/sycl/source/handler.cpp b/sycl/source/handler.cpp
index b57c5d9e01e88..98e76b477c473 100644
--- a/sycl/source/handler.cpp
+++ b/sycl/source/handler.cpp
@@ -312,6 +312,20 @@ fill_copy_args(detail::handler_impl *impl,
 
 } // namespace detail
 
+#ifdef __INTEL_PREVIEW_BREAKING_CHANGES
+
+handler::handler(const std::shared_ptr<detail::queue_impl> &Queue,
+                 bool CallerNeedsEvent)
+    : MImplOwner(std::make_shared<detail::handler_impl>(Queue.get(),
+                                                        CallerNeedsEvent)),
+      impl(MImplOwner.get()), MQueue(Queue) {}
+
+handler::handler(detail::handler_impl *HandlerImpl,
+                 const std::shared_ptr<detail::queue_impl> &Queue)
+    : impl(HandlerImpl), MQueue(Queue) {}
+
+#else
+
 handler::handler(std::shared_ptr<detail::queue_impl> Queue,
                  bool CallerNeedsEvent)
     : impl(std::make_shared<detail::handler_impl>(nullptr, CallerNeedsEvent)),
@@ -339,6 +353,8 @@ handler::handler(
     std::shared_ptr<ext::oneapi::experimental::detail::graph_impl> Graph)
     : impl(std::make_shared<detail::handler_impl>(Graph)) {}
 
+#endif
+
 // Sets the submission state to indicate that an explicit kernel bundle has been
 // set. Throws a sycl::exception with errc::invalid if the current state
 // indicates that a specialization constant has been set.
@@ -1352,7 +1368,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = const_cast<void *>(Src);
   MDstPtr = reinterpret_cast<void *>(Dest.raw_handle);
 
-  detail::fill_copy_args(impl.get(), DestImgDesc,
+  detail::fill_copy_args(get_impl(), DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_HOST_TO_DEVICE);
 
   setType(detail::CGType::CopyImage);
@@ -1370,7 +1386,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = const_cast<void *>(Src);
   MDstPtr = reinterpret_cast<void *>(Dest.raw_handle);
 
-  detail::fill_copy_args(impl.get(), DestImgDesc,
+  detail::fill_copy_args(get_impl(), DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_HOST_TO_DEVICE, SrcOffset,
                          SrcExtent, DestOffset, {0, 0, 0}, CopyExtent);
 
@@ -1387,7 +1403,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = reinterpret_cast<void *>(Src.raw_handle);
   MDstPtr = Dest;
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_HOST);
 
   setType(detail::CGType::CopyImage);
@@ -1406,7 +1422,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = reinterpret_cast<void *>(Src.raw_handle);
   MDstPtr = Dest;
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_HOST, SrcOffset,
                          {0, 0, 0}, DestOffset, DestExtent, CopyExtent);
 
@@ -1430,7 +1446,7 @@ void handler::ext_oneapi_copy(
 
   if (ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_HOST_TO_DEVICE ||
       ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_HOST) {
-    detail::fill_copy_args(impl.get(), Desc, ImageCopyFlags, DeviceRowPitch,
+    detail::fill_copy_args(get_impl(), Desc, ImageCopyFlags, DeviceRowPitch,
                            DeviceRowPitch);
   } else {
     throw sycl::exception(make_error_code(errc::invalid),
@@ -1460,11 +1476,11 @@ void handler::ext_oneapi_copy(
 
   // Fill the host extent based on the type of copy.
   if (ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_HOST_TO_DEVICE) {
-    detail::fill_copy_args(impl.get(), DeviceImgDesc, ImageCopyFlags,
+    detail::fill_copy_args(get_impl(), DeviceImgDesc, ImageCopyFlags,
                            DeviceRowPitch, DeviceRowPitch, SrcOffset,
                            HostExtent, DestOffset, {0, 0, 0}, CopyExtent);
   } else if (ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_HOST) {
-    detail::fill_copy_args(impl.get(), DeviceImgDesc, ImageCopyFlags,
+    detail::fill_copy_args(get_impl(), DeviceImgDesc, ImageCopyFlags,
                            DeviceRowPitch, DeviceRowPitch, SrcOffset, {0, 0, 0},
                            DestOffset, HostExtent, CopyExtent);
   } else {
@@ -1488,7 +1504,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = reinterpret_cast<void *>(Src.raw_handle);
   MDstPtr = reinterpret_cast<void *>(Dest.raw_handle);
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE);
 
   setType(detail::CGType::CopyImage);
@@ -1508,7 +1524,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = reinterpret_cast<void *>(Src.raw_handle);
   MDstPtr = reinterpret_cast<void *>(Dest.raw_handle);
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE, SrcOffset,
                          {0, 0, 0}, DestOffset, {0, 0, 0}, CopyExtent);
 
@@ -1527,7 +1543,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = reinterpret_cast<void *>(Src.raw_handle);
   MDstPtr = Dest;
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE, 0,
                          DestRowPitch);
 
@@ -1548,7 +1564,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = reinterpret_cast<void *>(Src.raw_handle);
   MDstPtr = Dest;
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE, 0,
                          DestRowPitch, SrcOffset, {0, 0, 0}, DestOffset,
                          {0, 0, 0}, CopyExtent);
@@ -1568,7 +1584,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = const_cast<void *>(Src);
   MDstPtr = reinterpret_cast<void *>(Dest.raw_handle);
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE, SrcRowPitch,
                          0);
 
@@ -1589,7 +1605,7 @@ void handler::ext_oneapi_copy(
   MSrcPtr = const_cast<void *>(Src);
   MDstPtr = reinterpret_cast<void *>(Dest.raw_handle);
 
-  detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc,
+  detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc,
                          UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE, SrcRowPitch,
                          0, SrcOffset, {0, 0, 0}, DestOffset, {0, 0, 0},
                          CopyExtent);
@@ -1616,7 +1632,7 @@ void handler::ext_oneapi_copy(
 
   if (ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE ||
       ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_HOST_TO_HOST) {
-    detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc, ImageCopyFlags,
+    detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc, ImageCopyFlags,
                            SrcRowPitch, DestRowPitch);
   } else {
     throw sycl::exception(make_error_code(errc::invalid),
@@ -1643,7 +1659,7 @@ void handler::ext_oneapi_copy(
 
   if (ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_DEVICE_TO_DEVICE ||
       ImageCopyFlags == UR_EXP_IMAGE_COPY_FLAG_HOST_TO_HOST) {
-    detail::fill_copy_args(impl.get(), SrcImgDesc, DestImgDesc, ImageCopyFlags,
+    detail::fill_copy_args(get_impl(), SrcImgDesc, DestImgDesc, ImageCopyFlags,
                            SrcRowPitch, DestRowPitch, SrcOffset, {0, 0, 0},
                            DestOffset, {0, 0, 0}, CopyExtent);
   } else {
diff --git a/sycl/test/abi/sycl_symbols_windows.dump b/sycl/test/abi/sycl_symbols_windows.dump
index 4ab800b1bfb6b..48817d3f3ff57 100644
--- a/sycl/test/abi/sycl_symbols_windows.dump
+++ b/sycl/test/abi/sycl_symbols_windows.dump
@@ -4148,6 +4148,7 @@
 ?get_image_num_channels@experimental@oneapi@ext@_V1@sycl@@YAIUimage_mem_handle@12345@AEBVqueue@45@@Z
 ?get_image_range@experimental@oneapi@ext@_V1@sycl@@YA?AV?$range@$02@45@Uimage_mem_handle@12345@AEBVdevice@45@AEBVcontext@45@@Z
 ?get_image_range@experimental@oneapi@ext@_V1@sycl@@YA?AV?$range@$02@45@Uimage_mem_handle@12345@AEBVqueue@45@@Z
+?get_impl@handler@_V1@sycl@@AEAAPEAVhandler_impl@detail@23@XZ
 ?get_kernel@kernel_bundle_plain@detail@_V1@sycl@@IEBA?AVkernel@34@AEBVkernel_id@34@@Z
 ?get_kernel_bundle@kernel@_V1@sycl@@QEBA?AV?$kernel_bundle@$01@23@XZ
 ?get_kernel_bundle_impl@detail@_V1@sycl@@YA?AV?$shared_ptr@Vkernel_bundle_impl@detail@_V1@sycl@@@std@@AEBVcontext@23@AEBV?$vector@Vdevice@_V1@sycl@@V?$allocator@Vdevice@_V1@sycl@@@std@@@5@AEBV?$vector@Vkernel_id@_V1@sycl@@V?$allocator@Vkernel_id@_V1@sycl@@@std@@@5@W4bundle_state@23@@Z
diff --git a/sycl/unittests/scheduler/SchedulerTestUtils.hpp b/sycl/unittests/scheduler/SchedulerTestUtils.hpp
index 7a48cc1523b3f..9d7b084cc38d3 100644
--- a/sycl/unittests/scheduler/SchedulerTestUtils.hpp
+++ b/sycl/unittests/scheduler/SchedulerTestUtils.hpp
@@ -258,7 +258,7 @@ class MockHandler : public sycl::handler {
   std::shared_ptr<sycl::detail::HostTask> &getHostTask() {
     return impl->MHostTask;
   }
-  std::shared_ptr<sycl::detail::queue_impl> &getQueue() { return MQueue; }
+  const std::shared_ptr<sycl::detail::queue_impl> &getQueue() { return MQueue; }
 
   void setType(sycl::detail::CGType Type) { impl->MCGType = Type; }