SCHEDULE 6 Categories of Alcoholic Products: Interpretation
Finance (No 2) Act 2023 (2023 c 30) | Legislation

SCHEDULE 6 Categories of Alcoholic Products: Interpretation

Section 44

Spirits

1

“Spirits†means—

(a)     spirits of any description, and

(b)     any mixture or compound made with spirits (including, subject to the following provisions of this Schedule, mixtures that also contain other alcoholic products).

2

The extraction of spirits absorbed in a wooden cask is treated, for the purposes of this Part, as the production of spirits.

Beer

3

“Beer†means—

(a)     ale,

(b)     porter,

(c)     stout,

(d)     any other type of beer, and

(e)     any other product which is made or sold as beer or as a substitute for beer.

4

(1)     A qualifying beer-based beverage is treated as beer for the purposes of this Part.

(2)     “Beer-based beverage†means a beverage which is a mixture of beer and any of the following—

(a)     fruit or ginger—

(i)     cordial,

(ii)     carbonated water,

(iii)     juice, or

(iv)     squash;

(b)     lemonade or limeade;

(c)     unfermented ginger beer;

(d)     any alcoholic product or other alcoholic substance.

(3)     A beer-based

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