Finance Act 1970 (c. 24)

Part I U.K. Customs and Excise

6

[F1 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(2) Angostura bitters shall be deemed not to be spirits for the purposes of—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(b) [F3 the Licensing (Scotland) Act 1976]F4 ... and any other enactment (whether passed before or after the commencement of this Act) in which “spirits” has the same meaning as in [F5 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.]

Textual Amendments

F1 S. 6 repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), Sch. 7 (with s. 143); S.S.I. 2007/472, art. 3

F2 S. 6(1)(2)(a) repealed by Alcoholic Liquor Duties Act 1979 (c. 4), Sch. 4 Pt. I

F3 Words substituted by virtue of Interpretation Act 1978 (c. 30), s. 17(2)(a)

F4 Words in s. 6(2)(b) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 54(a), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)

F5 Words in s. 6(2)(b) substituted (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 54(b) (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2)