The Alcoholic Liquor Duties (Beer-based Beverages) Order 1994

• Citation: S.I. 1994/2904
• Sections: 8

Section 1 Citation

This Order may be cited as the Alcoholic Liquor Duties (Beer-based Beverages) Order 1994 and shall come into force on 30th November 1994.

Section 2 Repeal

The Alcoholic Liquors Duties (Beer-based Beverages) Order 1988 is hereby repealed.

Section 3 Beverages to which this Order applies

This Order applies to any beverage of an alcoholic strength exceeding 1.2 per cent but not exceeding 5.5 per cent which is made with beer and is made-wine, and which falls within any one or more of the descriptions specified in any one or more of the paragraphs of the schedule to this Order.

Section 4 Made-wine beer based beverages deemed to be beer

A beverage to which this Order applies shall be deemed to be beer and not made-wine.

Section 1

Shandy made with lemonade, or a mixture of beer and lemonade, lemon cordial, lemon flavouring, lemon juice, or lemon squash.

Section 2

Lager-and-lime, or a mixture of beer and lime cordial, lime flavouring, lime juice, lime squash, or limeade.

Section 3

Ginger beer shandy, shandygaff, or a mixture of beer and ginger, ginger cordial, ginger flavouring, ginger squash, or unfermented ginger beer.

Section 4

A mixture of beer and:—

(a) fruit cordial, fruit flavourings, fruit flavoured carbonated water, fruit juice or fruit squash; or

(b) any alcoholic liquor or other alcoholic substance.