# Finance (No. 2) Act 2023, Section 46: Categories of alcoholic products: regulations

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

The Treasury may by regulations—
(a) amend Schedule 6;
(b) provide that a beverage of an alcoholic strength exceeding 1.2%, of a description specified by or under the regulations, is to be treated as being an alcoholic product of a particular category listed in section 44 (whether or not it would otherwise fall within another category listed in that section).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/46 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.