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- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Subject to subsection (2) below, an excise licence shall not be required for the sale wholesale of—
(a)any liquor which, whether made on the premises of a brewer for sale or elsewhere, is found on analysis of a sample thereof at any time to be of an original gravity not exceeding 1016° and of a strength not exceeding 2° of proof ;
(b)perfumes;
(c)flavouring essences recognised by the Commissioners as not being intended for consumption as or with dutiable alcoholic liquor;
(d)spirits, wine or made-wine so medicated as to be, in the opinion of the Commissioners, intended for use as a medicine and not as a beverage.
(2)Subsection (1)(a) above shall not apply to Northern Ireland.
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