109“Liquor”: additional substances prescribed

109 “Liquor”: additional substances prescribed

109 “Liquor”: additional substances prescribed

(1) The following substances are prescribed as liquor under paragraph (c) of the definition of liquor in section 4(1) of the Act—

(a) an alcohol-based food essence that is packaged—

(i) in the case of vanilla essence (whether natural or imitation)—in a container of more than 100 millilitres capacity, or

(ii) in any other case—in a container of more than 50 millilitres capacity,

except in circumstances where the alcohol-based food essence is sold in that container by wholesale,

(b) any vapour that would, as a liquid, be a beverage as referred to in paragraph (a) of that definition,

(c) any powder that would, when added to any liquid, constitute a beverage as referred to in paragraph (a) of that definition.

(2) In this clause—

alcohol-based food essence means a food flavouring preparation in liquid form that, at 20° Celsius, contains more than 1.15% ethanol by volume.