“Liquor”: additional substances prescribed
109 “Liquor”: additional substances prescribed
The following substances are prescribed as liquor under paragraph (c) of the definition of liquor in section 4(1) of the Act—
an alcohol-based food essence that is packaged—
in the case of vanilla essence (whether natural or imitation)—in a container of more than 100 millilitres capacity, or
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,
any vapour that would, as a liquid, be a beverage as referred to in paragraph (a) of that definition,
any powder that would, when added to any liquid, constitute a beverage as referred to in paragraph (a) of that definition.
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.
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