191 Meaning of “alcohol”

191  Meaning of “alcohol”

(1)     In this Act, “alcohol” means spirits, wine, beer, cider or any other fermented, distilled or spirituous liquor [(in any state)], but does not include—

(a)     alcohol which is of a strength not exceeding 0.5% at the time of the sale or supply in question,

(b)     perfume,

(c)     flavouring essences recognised by the Commissioners of Customs

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