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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 beverage is “qualifying” if—
(a)it would, apart from this paragraph, fall within paragraph 12 (other fermented products), and
(b)it is of an alcoholic strength not exceeding 5.5%.
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