Part IU.K. Customs and Excise, Value Added Tax and Car Tax
CHAPTER IU.K. Customs and Excise
Alcoholic liquor dutiesU.K.
5 Description as beer.U.K.
Section 73 of the M1Alcoholic Liquor Duties Act 1979(which prohibits anyone from describing as beer any substance on which beer duty has not been paid) shall cease to have effect.