Finance Act 2002 (c. 23)

Part 1 U.K. Excise duties

Alcoholic liquor duties U.K.

3 Duty on beverages made with spirits to be at spirits rate U.K.

(1) Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).

(2) This section shall be deemed to have come into force on 28th April 2002.