- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Alcoholic Liquor Duties (Beer-based Beverages) Order 1994. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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Statutory Instruments
CUSTOMS AND EXCISE
Made
29th November 1994
Coming into force
30th November 1994
The Treasury, in exercise of the powers conferred on them by section 1(10) of the Alcoholic Liquor Duties Act 1979(1) and all other powers enabling them in that behalf, hereby make the following order:
1. This Order may be cited as the Alcoholic Liquor Duties (Beer-based Beverages) Order 1994 and shall come into force on 30th November 1994.
Commencement Information
I1Art. 1 in force at 30.11.1994, see art. 1
2. The Alcoholic Liquors Duties (Beer-based Beverages) Order 1988(2) is hereby repealed.
Commencement Information
I2Art. 2 in force at 30.11.1994, see art. 1
3. This Order applies to any beverage of an alcoholic strength exceeding 1.2 per cent but not exceeding 5.5 per cent which is made with beer and is made-wine, and which falls within any one or more of the descriptions specified in any one or more of the paragraphs of the schedule to this Order.
Commencement Information
I3Art. 3 in force at 30.11.1994, see art. 1
4. A beverage to which this Order applies shall be deemed to be beer and not made-wine.
Commencement Information
I4Art. 4 in force at 30.11.1994, see art. 1
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 1994
Article 3
1. Shandy made with lemonade, or a mixture of beer and lemonade, lemon cordial, lemon flavouring, lemon juice, or lemon squash.U.K.
Commencement Information
I5Sch. para. 1 in force at 30.11.1994, see art. 1
2. Lager-and-lime, or a mixture of beer and lime cordial, lime flavouring, lime juice, lime squash, or limeade.U.K.
Commencement Information
I6Sch. para. 2 in force at 30.11.1994, see art. 1
3. Ginger beer shandy, shandygaff, or a mixture of beer and ginger, ginger cordial, ginger flavouring, ginger squash, or unfermented ginger beer.U.K.
Commencement Information
I7Sch. para. 3 in force at 30.11.1994, see art. 1
4. A mixture of beer and:—U.K.
(a)fruit cordial, fruit flavourings, fruit flavoured carbonated water, fruit juice or fruit squash; or
(b)any alcoholic liquor or other alcoholic substance.
Commencement Information
I8Sch. para. 4 in force at 30.11.1994, see art. 1
(This note is not part of the Order)
This Order, made under the provisions of the Alcoholic Liquor Duties Act 1979 as amended by the Finance Act 1988, deems certain beer-based mixed drinks to be beer and not made-wine for excise duty purposes.
The Schedule describes the beverages covered by the Order.
The Order replaces the Alcoholic Liquor Duties (Beer-based Beverages) Order 1988 (S.I. 1988/1684), and replicates the provisions of the latter as well as extending them.
1979 c. 4; section 1 was amended by section 1(5) of the Finance Act 1984 (c. 43), and by section 1 of and schedule 1 to the Finance Act 1988 (c. 39).
S.I. 1988/1684.
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