1992 No. 3157
The Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992
Made
Laid before Parliament
Coming into operation
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 45, 56(1)(e) and 62(5)(d) of the Alcoholic Duties Act 19791 and all other powers enabling them in that behalf, hereby makes the following Regulations—
Citation, commencement and revocation
1
These Regulations may be cited as the Excise Duty (Relief on Alcholic Ingredients) (Amendments) Regulations 1992, and shall come into operation on 1st January 1993.
2
Subparagraph (b) or paragraph (1) or Regulation 8 of the Alcoholic Liquors (Amendment of Units and Methods of Measurement) Regulation 19792 is hereby revoked.
Amendment of the 1978 Regulations3
For sub-paragraph (ii) in paragraph (a) of Regulation 4 of the Excise Duty (Relief on Alcoholic Ingredients) Regulations 19783 there shall be substituted the following—
ii
the following food being of a kind used for human consumption (provided it is not a beverage)—
A
chocolates with a content of alcohol not exceeding 8.5 litres of alcohol per 100 kilograms of those chocolates;
B
food, which is not comprised in paragraph (A) above, with a content of alcohol, not exceeding 5 litres of alcohol per 100 kilograms of that food; or
iii
any article (provided it is not a beverage) which is not comprised in subparagraph (ii) aboce, with a content of alcohol not exceeding 1.15 litres of alcohol per 100 kilograms of that article.
(This note is not part of the Regulations)