Part 9Miscellaneous and supplementary

Interpretation

191Meaning of “alcohol”

1

In this Act, “alcohol” means spirits, wine, beer, cider or any other fermented, distilled or spirituous liquor F3(in any state), but does not include—

a

alcohol which is of a strength not exceeding 0.5% at the time of the sale or supply in question,

b

perfume,

c

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

d

the aromatic flavouring essence commonly known as Angostura bitters,

e

alcohol which is, or is included in, a medicinal product F1or a veterinary medicinal product,

f

denatured alcohol,

g

methyl alcohol,

h

naphtha, or

i

alcohol contained in liqueur confectionery.

2

In this section—

  • “denatured alcohol” has the same meaning as in section 5 of the Finance Act 1995 (c. 4);

  • “dutiable alcoholic liquor” has the same meaning as in the Alcoholic Liquor Duties Act 1979 (c. 4);

  • “liqueur confectionery” means confectionery which—

    1. a

      contains alcohol in a proportion not greater than 0.2 litres of alcohol (of a strength not exceeding 57%) per kilogram of the confectionery, and

    2. b

      either consists of separate pieces weighing not more than 42g or is designed to be broken into such pieces for the purpose of consumption;

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

  • “strength” is to be construed in accordance with section 2 of the Alcoholic Liquor Duties Act 1979.

  • F2“veterinary medicinal product” has the same meaning as in regulation 2 of the Veterinary Medicines Regulations 2006