Paragraph 4 BeerI1 I2

United Kingdom

(1)

A qualifying beer-based beverage is treated as beer for the purposes of this Part.

(2)

“Beer-based beverage” means a beverage which is a mixture of beer and any of the following—

(a)

fruit or ginger—

(i)

cordial,

(ii)

carbonated water,

(iii)

juice, or

(iv)

squash;

(b)

lemonade or limeade;

(c)

unfermented ginger beer;

(d)

any alcoholic product or other alcoholic substance.

(3)

A beer-based beverage is “qualifying” if—

(a)

it would, apart from this paragraph, fall within paragraph 12 (other fermented products), and

(b)

it is of an alcoholic strength not exceeding 5.5%.

Annotations

I1: Sch. 6 para. 4 not in force at Royal Assent, see s. 120(2)
I2: Sch. 6 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)