Part 2 U.K.Alcohol Duty

Chapter 1 U.K.Charge to alcohol duty

Alcoholic products U.K.

44 Meaning 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

I1 S. 44 not in force at Royal Assent, see s. 120(2)

I2 S. 44 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)