Structure and Summary of the Act Miscellaneous Section 54 – Meaning of “alcohol”: inclusion of angostura bitters
178.This provision amends section 2 of the 2005 Act to include angostura bitters within the definition of “alcohol”. Angostura bitters were exempt from Excise and were excluded from the 2005 Act definition of alcohol. However, they are now liable for Excise duty and have been brought into the definition of alcohol.