# Finance Act 2002, Section 3: Duty on beverages made with spirits to be at spirits rate


(1) Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).
(2) This section shall be deemed to have come into force on 28th April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.