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The Alcoholic Liquor Duties (Beer-based Beverages) Order 1994
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- UK Statutory Instruments
- 1994 No. 2904
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Citation
1. This Order may be cited as the Alcoholic Liquor Duties (Beer-based Beverages) Order 1994 and shall come into force on 30th November 1994.
Repeal
2. The Alcoholic Liquors Duties (Beer-based Beverages) Order 1988(1) is hereby repealed.
Beverages to which this Order applies
3. This Order applies to any beverage of an alcoholic strength exceeding 1.2 per cent but not exceeding 5.5 per cent which is made with beer and is made-wine, and which falls within any one or more of the descriptions specified in any one or more of the paragraphs of the schedule to this Order.
Made-wine beer based beverages deemed to be beer
4. A beverage to which this Order applies shall be deemed to be beer and not made-wine.
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 1994
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