{
  "url": "https://openlegislation.uk/excise-duty-relief-on-alcholic-ingredients-amendments-regulations-1992/note",
  "json_url": "https://openlegislation.uk/excise-duty-relief-on-alcholic-ingredients-amendments-regulations-1992/note.json",
  "legislation": "uksi/1992/3157",
  "legislation_title": "The Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-duty-relief-on-alcholic-ingredients-amendments-regulations-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1 January 1993, amend the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978.\nBy virtue of the Council Directive 92/83/EEC various alcoholic beverages are to be relieved from excise duty when used, within certain limits, as ingredients for specified classes of food.\nThat relief in respect of beer, winw, made-wine and cider is governed by the amendments made by these Regulations. The Regulations extend the categories of products which are eligible for excise duty relief to chocolates and other food provided the alcoholic content of the product does not exceed the specified limits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No. l316, 31.10.92, p.21."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3157/note",
    "retrieved_at": "2026-10-29T14:09:08.714280+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}