The Treasury may by regulations—
(a)amend Schedule 6;
(b)provide that a beverage of an alcoholic strength exceeding 1.2%, of a description specified by or under the regulations, is to be treated as being an alcoholic product of a particular category listed in section 44 (whether or not it would otherwise fall within another category listed in that section).
Commencement Information
I1S. 46 in force at Royal Assent for specified purposes, see s. 120(1)(b)
I2S. 46 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)