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Legislation
Finance (No. 2) Act 2023

Crossheading Alcoholic products

  • Section 44 Meaning of “alcoholic product”
  • Section 45 Alcoholic strength
  • Section 46 Categories of alcoholic products: regulations
  1. Alcoholic products
  2. Meaning of “alcoholic product”

Section 44 | Meaning of “alcoholic product”

From legislation.gov.uk

(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).

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