Part 2U.K.Alcohol Duty

Chapter 1U.K.Charge to alcohol duty

Alcoholic productsU.K.

Valid from 01/08/2023

44Meaning of “alcoholic product”U.K.

(1)In this Part, “alcoholic product” means any of the following—

(a)spirits,

(b)beer,

(c)cider,

(d)wine, and

(e)any other fermented product.

(2)But a product listed in subsection (1) is not an alcoholic product if it is of an alcoholic strength of 1.2% or less.

(3)Schedule 6 defines each category of alcoholic product (and makes further provision in connection with the definitions).

Commencement Information

I1S. 44 not in force at Royal Assent, see s. 120(2)