
1 
This Order may be cited as the Alcoholic Liquor Duties (Beer-based Beverages) Order 1994 and shall come into force on 30th November 1994.
2 
The Alcoholic Liquors Duties (Beer-based Beverages) Order 1988 is hereby repealed.
3 
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.
4 
A beverage to which this Order applies shall be deemed to be beer and not made-wine.
Timothy Kirkhope
Tim Wood
Two of the Lords Commissioners of Her Majesty’s Treasury
29th November 1994
SCHEDULE
Article 3
1 
Shandy made with lemonade, or a mixture of beer and lemonade, lemon cordial, lemon flavouring, lemon juice, or lemon squash.
2 
Lager-and-lime, or a mixture of beer and lime cordial, lime flavouring, lime juice, lime squash, or limeade.
3 
Ginger beer shandy, shandygaff, or a mixture of beer and ginger, ginger cordial, ginger flavouring, ginger squash, or unfermented ginger beer.
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.