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Finance (No. 2) Act 2023
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117Interpretation of this Part
(1)The following Table sets out expressions defined or explained in this Part for general purposes—
| Expression | Provision |
|---|---|
| alcohol | section 45(5) |
| alcoholic products | section 44(1) and (2) |
| alcoholic strength | section 45(1) |
| beer | Schedule 6, paragraph 3 |
| cider | Schedule 6, paragraph 5 |
| denatured alcohol | section 90 |
| excise duty point | section 49 |
| other fermented product | Schedule 6, paragraph 12 |
| qualifying draught product | section 51(1) |
| spirits | Schedule 6, paragraph 1 |
| wine | Schedule 6, paragraph 11 |
(2)This Part is to be construed as one with the Customs and Excise Acts 1979.
(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act.
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