{
  "url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/schedule-2/paragraph-1",
  "json_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023/schedule-2/paragraph-1.json",
  "legislation": "uksi/2023/806",
  "legislation_title": "The Alcoholic Products (Excise Duty) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/alcoholic-products-excise-duty-regulations-2023",
  "path": "schedule/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Except where sub-paragraph (2) applies, the strength of spirits is to be determined—\n(a) by determining the density of the spirits in air at 20 degrees Celsius and taking the strength of the spirits to be the percentage of alcohol by volume corresponding to that density in the Laboratory Alcohol Table, provided that where the density of any spirits determined as mentioned falls between any two consecutive numbers in that table the strength shall be determined by linear interpolation, or\n(b) using any method that measures the strength of spirits to a level of accuracy equivalent to, or greater than, that measured by a method set out in sub-paragraph (a).\n(2) Where spirits contain any substance other than alcohol and water the Commissioners may either—\n(a) require that the strength of the spirits be ascertained by any of the means prescribed by sub-paragraph (1) after removing from the spirits any such substance to the extent which they consider necessary by distillation or such other process as they direct and adding water to replace the volume so removed, or\n(b) allow the strength of the spirits to be ascertained, as though they contained alcohol and water only, by either of the means prescribed by sub-paragraph (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 1 in force at 1.8.2023, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/806/schedule/2/paragraph/1",
    "retrieved_at": "2026-10-28T21:42:35.446156+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."
}