27In the definition of "intoxicating liquor" in section 84(1) of that Act for paragraph (b) there shall be substituted—
“(a)
perfumes;
(b)
flavouring essences recognised by the Commissioners as not being intended for consumption as or with dutiable alcoholic liquor;
(c)
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 ;
and expressions used in paragraphs (a) and (d) above shall have the same meaning as in the Alcoholic Liquor Duties Act 1979.”.