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8. Exemption of supplies of liquor in food

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Amended

Last amended by an amending law of 2019.

(1)

Subject to sub-paragraph (2), the circumstances specified for the purpose of section 4(2)(d) of the Act are as follows:

(a)

the supply of liquor as an ingredient incorporated into food;

(b)

the supply of liquor used in the cooking or preparation of food.

(2)

In sub-paragraph (1), “food” means food for human consumption that is not a beverage.

Subregulation 1

Subject to sub-paragraph (2), the circumstances specified for the purpose of section 4(2)(d) of the Act are as follows:

(a)

the supply of liquor as an ingredient incorporated into food;

(b)

the supply of liquor used in the cooking or preparation of food.

Subregulation 2

In sub-paragraph (1), “food” means food for human consumption that is not a beverage.

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