{
  "url": "https://openlegislation.uk/excise-duty-relief-on-alcholic-ingredients-amendments-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/excise-duty-relief-on-alcholic-ingredients-amendments-regulations-1992/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the 1978 Regulations",
  "text": "For sub-paragraph (ii) in paragraph (a) of Regulation 4 of the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978 there shall be substituted the following—\n“(ii) the following food being of a kind used for human consumption (provided it is not a beverage)—\n(A) chocolates with a content of alcohol not exceeding 8.5 litres of alcohol per 100 kilograms of those chocolates;\n(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\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1978/1786; these Regulations were amended by S.I. 1979/1146 for which see footnote (b) above."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3157/regulation/3",
    "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."
}