(1) In this Chapter and Schedule 2 except where the context otherwise requires -

"alcohol" means pure ethyl alcohol;

"alcohol product" means beer, wine, other fermented beverage, spirits or intermediate beverage;

"authorised warehousekeeper" means a person authorised by the Commissioners under section 109 of the Finance Act 2001 to produce, process, hold, receive or dispatch alcohol products under a suspension arrangement;

"beer", subject to section 74, means - (a) beer made from malt, and (b) any beverage containing a mixture of such beer with any non-alcoholic beverage, in either case exceeding 0.5% vol;