
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 1979 is hereby revoked.
3 
For sub-paragraph (ii) in paragraph (a) of Regulation 4 of the Excise Duty (Relief on Alcoholic Ingredients) Regulations 1978 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.”
Leonard Harris
Commissioner of Customs and Excise
New King’s Beam House,
22 Upper Ground,
London SE1 9PJ
10th December 1992