Section 77 | Flavourings

(1)Alcohol duty is not charged on spirits contained in food and drink flavourings.

(2)In this section—

“food and drink flavourings” means any qualifying flavourings which are for use in—

the preparation of food for human consumption, or

the preparation of any beverage of an alcoholic strength not exceeding 1.2%;

“qualifying flavourings” means any products falling within commodity code 3302 of the customs tariff established by regulations made under section 8 of TCTA 2018.