9Rendering cider sparkling, at any time after the excise duty point in relation to that cider, is treated for the purposes of this Part as producing sparkling cider.
Commencement Information
I1Sch. 6 para. 9 not in force at Royal Assent, see s. 120(2)
I2Sch. 6 para. 9 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)