# Finance (No. 2) Act 2023, Section 44: Meaning of “alcoholic product”

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

(1) In this Part, “alcoholic product” means any of the following—
(a) spirits,
(b) beer,
(c) cider,
(d) wine, and
(e) any other fermented product.
(2) But a product listed in subsection (1) is not an alcoholic product if it is of an alcoholic strength of 1.2% or less.
(3) Schedule 6 defines each category of alcoholic product (and makes further provision in connection with the definitions).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/44 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.