Finance Act 2003

Qualification to meanings given to certain alcohol products.

74.—Only a product which is classified—

(a) under CN Code 2203, or which is a mixture of such product with any non-alcoholic drink covered by CN Code 2206, is beer,

(b) under CN Code 2204 or 2205, is wine,

(c) under CN Code 2204, 2205 or 2206, is an other fermented beverage or intermediate beverage.