Part I Preliminary
1 The alcoholic liquors dutiable under this Act.
1
Subsections (2) to (8) below define for the purposes of this Act the alcoholic liquors which are subject to excise duty under this Act, that is to say—
a
spirits,
b
beer,
c
wine,
d
made-wine, and
e
cider;
and in this Act “dutiable alcoholic liquor” means any of those liquors and “duty” means excise duty.
F12
“Spirits” means, subject to subsections (7) to (9) below—
a
spirits of any description which are of a strength exceeding 1.2 per cent
b
any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2 per cent or
c
liquors contained, with any spirits, in any mixture which is of a strength exceeding 1.2 per cent.,
but does not include methylated spirits.
3
“Beer” includes ale, porter, stout and any other description of beer, and any liquor which is made or sold as a description of beer or as a substitute for beer and which F2is of a strength exceeding F30.5 per cent., but does not include—
a
black beer the worts whereof before fermentation were of a specific gravity of 1200° or more; F4. . .
F4b
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4
“Wine” means any liquor F5which is of a strength exceeding 1.2 per cent and which is obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts.
5
“Made-wine” means F6subject to subsection (10) F7and section 55B(1) below any liquor F5which is of a strength exceeding 1.2 per cent and which is obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance but does not include wine, beer, black beer, spirits or cider.
6
“Cider” means F7, subject to section 55B(1) below, cider (or perry) of a strength F8exceeding 1.2 per cent butF9 less than 8.5 per cent. . . . F10 obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry).
7
Angostura bitters, that is to say, the aromatic flavouring essence commonly known as angostura bitters, shall be deemed not to be spirits, but this subsection does not apply for the purposes of sections 2, 5, 6 and 27 to 30 below.
8
Methyl alcohol, notwithstanding that it is so purified or prepared as to be drinkable, shall not be deemed to be spirits nor shall naptha or any mixture or preparation containing naphtha or methyl alcohol and not containing spirits as defined in subsection (2) above.
F119
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
The Treasury may by order made by statutory instrument provide that any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with beer or cider and is of a description specified in the order shall be deemed to be beer or, as the case may be, cider, and not to be made-wine.