Finance (No. 2) Act 2023

117Interpretation of this PartU.K.

(1)The following Table sets out expressions defined or explained in this Part for general purposes—

ExpressionProvision
alcoholsection 45(5)
alcoholic productssection 44(1) and (2)
alcoholic strengthsection 45(1)
beerSchedule 6, paragraph 3
ciderSchedule 6, paragraph 5
denatured alcoholsection 90
excise duty pointsection 49
other fermented productSchedule 6, paragraph 12
qualifying draught productsection 51(1)
spiritsSchedule 6, paragraph 1
wineSchedule 6, paragraph 11

(2)This Part is to be construed as one with the Customs and Excise Acts 1979.

(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act.

Commencement Information

I1S. 117 in force at Royal Assent, see s. 120(1)(a)