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3. For the purpose of the Act “Scotch whisky” means whisky—
(a)which has been produced at a distillery in Scotland from water and malted barley (to which only whole grains of other cereals may be added) all of which have been—
(i)processed at that distillery into a mash;
(ii)converted to a fermentable substrate only by endogenous enzyme systems; and
(iii)fermented only by the addition of yeast;
(b)which has been distilled at an alcoholic strength by volume of less than 94.8 per cent so that the distillate has an aroma and taste derived from the raw materials used in, and the method of, its production;
(c)which has been matured in an excise warehouse in Scotland in oak casks of a capacity not exceeding 700 litres, the period of that maturation being not less than 3 years;
(d)which retains the colour, aroma and taste derived from the raw materials used in, and the method of, its production and maturation; and
(e)to which no substance other than water and spirit caramel has been added.
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