# The Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992, 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 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.”

---
Source: https://www.legislation.gov.uk/uksi/1992/3157/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-duty-relief-on-alcholic-ingredients-amendments-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.