| Jurisdiction | UK Non-devolved |
| Citation | SI 1988/1684 |
| Year | 1988 |
1988 No.1684
CUSTOMS AND EXCISE
The Alcoholic Liquor Duties (Beer-based Beverages) Order 1988
Made 29th September 1988
Coming into force 1st October 1988
The Treasury, in exercise of the powers conferred on them by section 1(10) of the Alcoholic Liquor Duties Act 19791and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Alcoholic Liquor Duties (Beer-based Beverages) Order 1988 and shall come into force on 1st October 1988.
2. 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 of a description specified in the Schedule to this Order.
3. Any beverage to which this Order applies shall be deemed to be beer and not made-wine.
David Lightbown
Nigel Lawson
Two off the Lords Commissioners of Her Majesty’s Treasury
29th September 1988
SCHEDULE
Article 2
DESCRIPTIONS OF BEVERAGES
1. Shandy made with lemonade, or any mixture of beer with lemonade, lemon juice, lemon cordial, lemon squash or lemon flavouring.
2. Lager-and-lime, and any mixture of beer with limeade, lime juice, lime cordial, lime squash or lime flavouring.
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