# Finance (No. 2) Act 2023, Paragraph 12: Other fermented products

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

“Other fermented product” means a product which—
(a) is either—
(i) obtained from the alcoholic fermentation of any substance, or
(ii) obtained by mixing a product obtained from the alcoholic fermentation of any substance, or anything derived from that product, with anything else; but
(b) is not beer, cider, wine or spirits.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.