A New Tax System (Wine Equalisation Tax) Act 1999
Cider or perry is a beverage that:
(a) is the product of the complete or partial fermentation of the juice or must of apples or pears; 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 water or the juice or must of apples or pears) 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 cider or perry.
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