Part 1Core provisions

I12Meaning of “alcohol”

1

In this Act, “alcohol”—

a

means spirits, wine, beer, cider or any other fermented, distilled or spirituous liquor, but

b

does not include—

i

alcohol which is of a strength of 0.5% or less at the time of its sale,

ii

perfume,

iii

any flavouring essence recognised by the Commissioners of Customs and Excise as not being intended for consumption as or with dutiable alcoholic liquor,

F1iv

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

v

alcohol which is, or is included in, a medicinal product,

vi

denatured alcohol,

vii

methyl alcohol,

viii

naphtha, or

ix

alcohol contained in liqueur confectionery.

2

In this section—

  • “beer”, “cider”, “denatured alcohol”, “dutiable alcoholic liquor” and “wine” have the same meanings as in the Alcoholic Liquor Duties Act 1979 (c. 4), and

  • “medicinal product” has the same meaning as in section 130 of the Medicines Act 1968 (c. 67).