(1) Chapter 1 of Part 2 of the Finance Act 2003 is amended -
(a) in subsection (1) of section 73 by substituting the following for the definition of "spirits":
"'spirits' means any product which exceeds 1.2% vol and which is -
(a) distilled ethyl alcohol,
(b) an alcoholic beverage the full alcohol content of which is the result of a process of distillation,
(c) any other product falling within CN Code 2207 or 2208, even when such product forms part of a product which is not an alcohol product, or
(d) any beverage exceeding 22% vol,
and includes any such product which contains a nonalcoholic product, whether in solution or not;",
(b) in section 75 by substituting the following for subsection (2):
"(2) In the case of spirits produced in the State by a process of distillation, where the quantity of spirits produced is less than the quantity capable of being produced from the wort or wash used in such process, the Commissioners may require that, instead of a charge on the quantity of spiri
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