(1)On the importation of the aromatic flavouring essence commonly known, and in this section referred to, as angostura bitters, the Commissioners may, subject to such conditions as they see fit to impose, direct the bitters to be treated for the purposes of section 1 of the [1964 c. 49.] Finance Act 1964 (duties of customs and excise on spirits) as not being spirits.
(2)Angostura bitters shall be deemed not to be spirits for the purposes of—
(a)Part IV of the Customs and Excise Act 1952, other than section 172 of that Act (ascertainment of strength, etc. of spirits); and
(b)the [1959 c. 51.] Licensing (Scotland) Act 1959, the [1964 c. 26.] Licensing Act 1964 and any other enactment (whether passed before or after the commencement of this Act) in which " spirits " has the same meaning as in either of those Acts;
and accordingly angostura bitters shall be treated as a non-intoxicating drink for the purposes of the enactments specified in paragraph (b) above.