|
|
Amendment of Second Schedule to Principal Act.
|
50.—The Second Schedule (inserted by the Act of 1976) to the Principal Act is hereby amended—
|
|
| |
(a) by the substitution of the following paragraph for paragraph (xii):
|
|
| |
“(xii) food and drink of a kind used for human consumption, excluding—
|
|
| |
(a) beverages chargeable with any duty of excise specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations thereof,
|
|
| |
(b) other manufactured beverages, including fruit juices and bottled waters, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages, but excluding—
|
|
| |
(I) tea and preparations thereof,
|
|
| |
(II) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts thereof, or
|
|
| |
(III) preparations and extracts of meat, yeast, egg or milk,
|
|
| |
(c) ice cream, ice lollipops, water ices and similar frozen products, and prepared mixes and powders for making such products,
|
|
| |
(d) (I) chocolates, sweets and similar confectionery (including drained, glacé or crystallised fruits), biscuits, crackers and wafers of all kinds, and all other confectionery and bakery products excluding bread,
|
|
| |
(II) in this subparagraph “bread” means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients mentioned in the following subclauses in quantities not exceeding the limitation, if any, specified for each ingredient—
|
|
| |
(1) yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten,
|
|
| |
(2) fat, sugar and bread improver, subject to the limitation that the weight of any ingredient specified in this subclause shall not exceed 2 per cent. of the weight of flour included in the dough,
|
|
| |
(3) dried fruit, subject to the limitation that the weight thereof shall not exceed 10 per cent. of the weight of flour included in the dough,
|
|
| |
other than food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing two or more slices, segments, sections or other similar pieces, having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking or toasting, and
|
|
| |
(e) any of the following when supplied for human consumption without further preparation, namely, potato crisps, potato sticks, potato chips, potato puffs and similar products made from potato, or from potato flour or from potato starch, popcorn, and salted or roasted nuts whether or not in shells;”,
|
|
| |
and
|
|
| |
(b) by the substitution of the following paragraph for paragraphs (xviiia) (inserted by the Act of 1984) and (xix) (inserted by the Act of 1976):
|
|
| |
“(xix) articles of children's personal footwear of sizes which do not exceed the size appropriate to children of average foot size of 10 years of age (a child whose age is 10 years or 10 years and a fraction of a year being taken for the purposes of this paragraph to be a child of 10 years of age), but excluding footwear which is not described, labelled, marked or marketed on the basis of age or size;”.
|
