{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/section-117",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/section-117.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "section/117",
  "kind": "section",
  "number": "117",
  "heading": "Interpretation of this Part",
  "text": "(1) The following Table sets out expressions defined or explained in this Part for general purposes—\nExpression\nProvision\nalcohol\nsection 45(5)\nalcoholic products\nsection 44(1) and (2)\nalcoholic strength\nsection 45(1)\nbeer\nSchedule 6, paragraph 3\ncider\nSchedule 6, paragraph 5\ndenatured alcohol\nsection 90\nexcise duty point\nsection 49\nother fermented product\nSchedule 6, paragraph 12\nqualifying draught product\nsection 51(1)\nspirits\nSchedule 6, paragraph 1\nwine\nSchedule 6, paragraph 11\n(2) This Part is to be construed as one with the Customs and Excise Acts 1979.\n(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 117 in force at Royal Assent, see s. 120(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/section/117",
    "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."
}