110“Liquor”: high alcohol-based food essences prescribed for certain purposes

#### 110 “Liquor”: high alcohol-based food essences prescribed for certain purposes 110 “Liquor”: high alcohol-based food essences prescribed for certain purposes > > (1) High alcohol-based food essence is prescribed as liquor under paragraph (c) of the definition of liquor in section 4(1) of the Act, but only for the purposes of section 117(1)–(5) and (12) of the Act. > > > > Note. > > > > As a result of this provision, it will be an offence under the Act to sell or supply high alcohol-based food essences to minors. > > > (2) In this clause— > > > > high alcohol-based food essence means a food flavouring preparation in liquid form that, at 20° Celsius, contains more than 35% ethanol by volume, but does not include a preparation in liquid form that is promoted as a food colouring preparation and is used primarily for the purpose of colouring food.