# The Alcoholic Liquor Duties (Beer-based Beverages) Order 1994, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Order)
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.

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Source: https://www.legislation.gov.uk/uksi/1994/2904/note (the official version)
Page: https://openlegislation.uk/alcoholic-liquor-duties-beer-based-beverages-order-1994/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.