{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-4.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/6/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Beer",
  "text": "(1) A qualifying beer-based beverage is treated as beer for the purposes of this Part.\n(2) “Beer-based beverage” means a beverage which is a mixture of beer and any of the following—\n(a) fruit or ginger—\n(i) cordial,\n(ii) carbonated water,\n(iii) juice, or\n(iv) squash;\n(b) lemonade or limeade;\n(c) unfermented ginger beer;\n(d) any alcoholic product or other alcoholic substance.\n(3) A beer-based beverage is “qualifying” if—\n(a) it would, apart from this paragraph, fall within paragraph 12 (other fermented products), and\n(b) it is of an alcoholic strength not exceeding 5.5%.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 4 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 4 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/4",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}