# Finance (No. 2) Act 2023, Section 117: Interpretation of this Part

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

(1) The following Table sets out expressions defined or explained in this Part for general purposes—
Expression
Provision
alcohol
section 45(5)
alcoholic products
section 44(1) and (2)
alcoholic strength
section 45(1)
beer
Schedule 6, paragraph 3
cider
Schedule 6, paragraph 5
denatured alcohol
section 90
excise duty point
section 49
other fermented product
Schedule 6, paragraph 12
qualifying draught product
section 51(1)
spirits
Schedule 6, paragraph 1
wine
Schedule 6, paragraph 11
(2) This Part is to be construed as one with the Customs and Excise Acts 1979.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/117 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.