45. Supplies for onboard consumption

(1) In this Regulation “excisable products” means the alcoholic products referred to in paragraphs (a) to (e), and the tobacco products referred to in paragraph (f), of section 104 (inserted by the Finance Act 1999 (No. 2 of 1999)) of the Finance Act 1992 (No. 9 of 1992).

(2) The conditions that apply for the purposes of paragraph 7(6) of Schedule 2 to the Act are that the food, drink and tobacco products must be supplied—

(a) in the case of excisable products, in such form, manner and quantities as may be permitted by the Commissioners in respect of relief from excise duty, and

(b) in the case of food and drink, other than drink to which paragraph (a) applies—

(i) from outlets on board vessels or aircraft approved by the Commissioners, and

(ii) in such form and quantity as renders it suitable to be consumed by passengers while on board such vessels or aircraft.