# Finance (No. 2) Act 2023, Paragraph 5: Cider

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

“Cider” means a product which—
(a) is obtained from the fermentation of apple juice or pear juice,
(b) has been produced without the addition, at any time, of—
(i) another alcoholic product, or
(ii) anything, other than a permitted substance, which communicates colour or flavour,
(c) satisfies the juice content requirements (see paragraph 7), and
(d) is of an alcoholic strength of less than 8.5%.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.