{
  "url": "https://openlegislation.uk/alcoholic-liquor-duties-beer-based-beverages-order-1994/note",
  "json_url": "https://openlegislation.uk/alcoholic-liquor-duties-beer-based-beverages-order-1994/note.json",
  "legislation": "uksi/1994/2904",
  "legislation_title": "The Alcoholic Liquor Duties (Beer-based Beverages) Order 1994",
  "legislation_url": "https://openlegislation.uk/alcoholic-liquor-duties-beer-based-beverages-order-1994",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe Schedule describes the beverages covered by the Order.\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/2904/note",
    "retrieved_at": "2026-10-29T13:23:15.006269+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}