Explanatory note

This Order, made under the provisions of the Alcoholic Liquor Duties Act 1979 as amended by 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.

The Order replaces the Alcoholic Liquor Duties (Beer-based Beverages) Order 1988 (S.I. 1988/1684), and replicates the provisions of the latter as well as extending them.