# Finance Act 1970, Section 6


(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Angostura bitters shall be deemed not to be spirits for the purposes of—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the Licensing (Scotland) Act 1976... and any other enactment (whether passed before or after the commencement of this Act) in which “spirits” has the same meaning as in that Act;
and accordingly angostura bitters shall be treated as a non-intoxicating drink for the purposes of the enactments specified in paragraph (b) above.

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Source: https://www.legislation.gov.uk/ukpga/1970/24/section/6 (the official version)
Page: https://openlegislation.uk/finance-act-1970/section-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.