Finance Act 2014

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Amendment of section 96 of Finance Act 2001 (interpretation (Part 2))

58. Section 96 of the Finance Act 2001 is amended in subsection (1) —

(a) by inserting the following definitions:

“‘alcohol products’ has the meaning assigned to it by paragraph (a) of section 97;

‘beer’ has the same meaning as it has in section 73 of the Finance Act 2003 ;

‘other fermented beverages’ has the same meaning as it has in section 73 of the Finance Act 2003 ;”,

(b) by substituting the following for the definition of “spirits”:

“‘spirits’ has the same meaning as it has in section 73 of the Finance Act 2003 ;”,

(c) by substituting the following for the definition of “mineral oil”:

“‘mineral oils’ has the meaning assigned to it by paragraph (c) of section 97;”,

and

(d) in the definition of “tobacco products” by substituting “section 97” for “section 97(1) ”.