The Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992

• Citation: S.I. 1992/3157
• Sections: 3

Section 1 Citation, commencement and revocation

These Regulations may be cited as the Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992, and shall come into operation on 1st January 1993.

Section 2 Citation, commencement and revocation

Subparagraph (b) or paragraph (1) or Regulation 8 of the Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulation 1979 is hereby revoked.

Section 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.