Finance (No. 2) Act 2023

Other fermented productsU.K.

12Other fermented product” means a product which—

(a)is either—

(i)obtained from the alcoholic fermentation of any substance, or

(ii)obtained by mixing a product obtained from the alcoholic fermentation of any substance, or anything derived from that product, with anything else; but

(b)is not beer, cider, wine or spirits.

Commencement Information

I1Sch. 6 para. 12 not in force at Royal Assent, see s. 120(2)

I2Sch. 6 para. 12 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)