# Finance (No. 2) Act 2023, Paragraph 8: Cider

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

(1) “Sparkling cider” means cider which—
(a) if it is packaged in a closed bottle, either—
(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
(ii) (regardless of the pressure) the bottle has a mushroom-shaped stopper held in place by a tie or fastening;
(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).
(2) Cider is to be regarded as having been rendered sparkling if—
(a) as a result of aeration, fermentation or any other process, it falls within sub-paragraph (1), or
(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).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.