Paragraph 4 I1
United Kingdom
The mixing of a fermented F1alcoholic product or a alcoholic product derived from a fermented alcoholic product with any other alcoholic product or substance so as to produce F2other fermented product.
Annotations
Textual amendments
- F1
Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(b) (with Sch. para. 3(7))
- F2
Words in Sch. 1 para. 4 substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 3(6)(a) (with Sch. para. 3(7))
Commencement
- I1
Sch. 1 para. 4 in force at 1.6.1988, see reg. 1
Notes on Schedule 1
Modifications
- C1
Sch. 1 excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 6 (with reg. 2)
- C2
Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(b)