# Finance (No. 2) Act 2023, Paragraph 9: Cider

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

Rendering cider sparkling, at any time after the excise duty point in relation to that cider, is treated for the purposes of this Part as producing sparkling cider.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/6/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-6/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.