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)".