{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-8.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/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Cider",
  "text": "(1) “Sparkling cider” means cider which—\n(a) if it is packaged in a closed bottle, either—\n(i) due to the presence of carbon dioxide, the pressure in the bottle, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure, or\n(ii) (regardless of the pressure) the bottle has a mushroom-shaped stopper held in place by a tie or fastening;\n(b) if it is not packaged in a closed bottle, has characteristics similar to those of cider which (while packaged in a closed bottle) falls within paragraph (a)(i).\n(2) Cider is to be regarded as having been rendered sparkling if—\n(a) as a result of aeration, fermentation or any other process, it falls within sub-paragraph (1), or\n(b) (if not previously rendered sparkling under paragraph (a)) it is transferred into a closed bottle which has, or the stopper of its bottle is exchanged for, a stopper of the kind mentioned in sub-paragraph (1)(a)(ii).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 6 para. 8 not in force at Royal Assent, see s. 120(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 6 para. 8 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/8",
    "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."
}