Finance (No. 2) Act 2023

WineU.K.

11Wine” 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)