Part 2Alcohol Duty

Chapter 10Final provisions

I1117Interpretation of this Part

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.