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Regulation 6 F1

United Kingdom

In the Schedule—

(a)

before the table, insert—

“1

Paragraphs 2 and 3 apply for the purposes of this Schedule.

2

Wine is still if it is not sparkling.

3
(1)

Wine that is for the time being in a closed container is sparkling if—

(a)

due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure;

(b)

regardless of the pressure in the container, the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

(2)

Wine that is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine that has been removed from a closed container and that, before removal, fell within sub-paragraph (1)(a).”;

(b)

in the table, in the second column of the entry for “tobacco products”, after “250 grams of smoking tobacco” insert “or 200 sticks of tobacco for heating”.

Annotations

Textual amendments

F1

Reg. 6 substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 10(2)