# Finance (No. 2) Act 2023, Paragraph 3: Beer

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

“Beer” means—
(a) ale,
(b) porter,
(c) stout,
(d) any other type of beer, and
(e) any other product which is made or sold as beer or as a substitute for beer.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.