Regulation 3 Amendment of the 1978 Regulations

For sub-paragraph (ii) in paragraph (a) of Regulation 4 of the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978^f1 there shall be substituted the following—

“(ii)

the following food being of a kind used for human consumption (provided it is not a beverage)—

(A)

chocolates with a content of alcohol not exceeding 8.5 litres of alcohol per 100 kilograms of those chocolates;

(B)

food, which is not comprised in paragraph (A) above, with a content of alcohol, not exceeding 5 litres of alcohol per 100 kilograms of that food; or

(iii)

any article (provided it is not a beverage) which is not comprised in subparagraph (ii) aboce, with a content of alcohol not exceeding 1.15 litres of alcohol per 100 kilograms of that article.”