Notwithstanding the provisions of section 2(1)(b) of the Act, it shall be lawful—
(a) to sell by wholesale or retail exempt Scotch whisky until 14th December 1991; and
(b) to sell by retail such exempt Scotch whisky as is held in stock by a retailer on 14th December 1991 until such stock is exhausted,
at an alcoholic strength less than any such strength specified in an order made by the Ministers under that section (being also transitional measures relating to the sale of spirit drinks contained in Article 1 of Commission Regulation ( EEC ) No 3773/89 laying down transitional measures relating to spirituous beverages ).