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Liqueur Chocolates (Duty)

Volume 526: debated on Thursday 15 April 1954

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asked the Financial Secretary to the Treasury the specification of alcoholic content, or any other relevant factor, of liqueur chocolates which attract Excise Duty and which incur the necessity to be sold from licensed premises; and if he will give equivalent data for liqueur chocolates which do not attract Excise Duty or incur sale from licensed premises.

Liqueur chocolates do not as such attract Excise Duty. Only duty-paid spirits may be used in the manufacture of confectionery in this country. Imported liqueur chocolates are charged, inter alia, with the appropriate Customs Duty in respect of the spirits used in their manufacture. Chocolates containing more than a negligible proportion of free spirits may be sold only from licensed premises.