(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.
[F1(2)“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.
F2....]
(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 [F3is] of a strength exceeding [F40.5 per cent.], but does not include—
(a)black beer the worts whereof before fermentation were of a specific gravity of 1200° or more; F5. . .
F5(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)“Wine” means any liquor [F6which 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 [F7subject to subsection (10) [F8and section 55B(1)] below] any liquor [F6which 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 [F8, subject to section 55B(1) below,] cider (or perry) of a strength [F9exceeding 1.2 per cent but] [F10 less than 8.5 per cent.] F11... 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).
[F12(6A)The Treasury may by order made by statutory instrument amend subsection (6) above.
(6B)An order under subsection (6A) above may make—
(a)consequential amendments in this Act or any other enactment,
(b)other consequential provision, and
(c)supplementary, incidental and transitional provision.
(6C)A statutory instrument containing an order under subsection (6A) above is to be laid before the House of Commons after being made; and, unless it is approved by that House before the end of the period of 28 days beginning with the date on which it is made, ceases to have effect at the end of that period (but without that affecting anything previously done under it or the making of a new order).
(6D)In reckoning that period no account is to be taken of any time—
(a)during which Parliament is dissolved or prorogued, or
(b)during which the House of Commons is adjourned for more than 4 days.]
(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.
[F13(9)F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.]
Textual Amendments
F1S. 1(2) substituted (1.1.1993) by S.I. 1992/3158, reg. 2(2)
F2Words in s. 1(2) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
F3Word in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 2(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II
F4Words in s. 1(3) substituted (27.7.1993 with application in relation to liquor which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) by 1993 c. 34, s. 3(1)(3).
F5Word "or" and s. 1(3)(b) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 2(b), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II
F6Words in s. 1(4)(5) inserted (1.5.1995 with effect as mentioned in s. 1(5) of the amending Act) by 1995 c. 4, s. 1(2)(5)
F7Words inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1(5), Sch. 1 Part II para. 1(3)
F8Words in s. 1(5) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 5(2)(a)(5)
Words in s. 1(6) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 5(2)(b)(5)
F9Words in s. 1(6) inserted (1.5.1995 with effect as mentioned in s. 1(6) of the amending Act) by 1995 c. 4, s. 1(3)(6)
F10Words substituted by Finance Act 1984 (c. 43, SIF 40:1), s. 1(5)(6)
F11Words repealed by S.I. 1979/241, art. 5(b)
F12S. 1(6A)-(6D) inserted (8.4.2010) by Finance Act 2010 (c. 13), s. 66
F13S. 1(9)(10) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1(5), Sch. 1 Part II para. 1(4)
F14S. 1(9) repealed (retrospective to 28.4.2002) by Finance Act 2002 (c. 23), ss. 3(1), 141, Sch. 40 Pt. 1(1)