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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 31.6

Meaning of mead

    Mead is a beverage that:

  (a)   is the product of the complete or partial fermentation of honey; and

  (b)   has not had added to it, at any time, any ethyl alcohol from any other source, except as specified in the regulations; and

  (c)   has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as specified in the regulations; and

  (d)   complies with any requirements of the regulations, made for the purposes of section   31 - 8, relating to mead.



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