# Finance Act 1984, Paragraph 2


For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—
(a) as a result of aeration, fermentation or any other process, it either falls within paragarph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or
(b) being sparkling wine or made-wine which, by virtue only of 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

---
Source: https://www.legislation.gov.uk/ukpga/1984/43/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1984/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.