# Finance (No. 2) Act 2023, Paragraph 11: Wine

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

“Wine” means any product obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes (whether or not the product is fortified with spirits).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.