# Finance (No. 2) Act 2023, Paragraph 1: Spirits

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

“Spirits” means—
(a) spirits of any description, and
(b) any mixture or compound made with spirits (including, subject to the following provisions of this Schedule, mixtures that also contain other alcoholic products).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.