# The Alcoholic Liquor Duties (Beer-based Beverages) Order 1988, Note: Explanatory note


(This note is not part of the Order)
This Order, made under provisions of the Alcoholic Liquor Duties Act 1979 and the Finance Act 1988, deems certain beer-based mixed drinks to be beer and not made-wine for excise duty purposes.
The Schedule describes the beverages covered by the Order.

---
Source: https://www.legislation.gov.uk/uksi/1988/1684/note (the official version)
Page: https://openlegislation.uk/alcoholic-liquor-duties-beer-based-beverages-order-1988/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.