Finance (No. 2) Act 2023

44Meaning of “alcoholic product”

(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).