F162A Meaning of “sparkling” etc. in section 62.U.K.
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Textual Amendments applied to the whole legislation
F1Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)