| (a) |
be produced from a mash of malt— |
| (i) |
in which the diastase contained therein, with or without other natural enzymes, has brought about sugar conversion; |
| (ii) |
which has been fermented by the activity of yeast; and |
| (iii) |
which has been distilled in a pot-still so that the distillate has a flavour and taste originating from the raw material used; |
| (b) |
be matured for at least three years in wooden casks with a capacity of not more than 700 litres; and |
| (c) |
have an alcohol content of at least 43 per cent. |
| (2) |
Malt whisky produced in the Republic shall be matured as contemplated in subregulation (1)(b) by storage in a customs and excise warehouse in wooden casks approved for this purpose by the Commissioner of Customs and Excise. |
[Regulation 16 substituted by regulation 4 of Notice No. R. 70 of 1999]
Stamp Duties Act, 1968 (Act 77 of 1968)
