There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 11.
11“Wine” means any product obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes (whether or not the product is fortified with spirits).
Commencement Information
I1Sch. 6 para. 11 not in force at Royal Assent, see s. 120(2)
I2Sch. 6 para. 11 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)
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