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SCHEDULE 5U.K. CONTROLLED DRUGS EXCEPTED FROM THE PROHIBITION ON IMPORTATION, EXPORTATION AND POSSESSION [F1(APART FROM NITROUS OXIDE)] AND SUBJECT TO THE REQUIREMENTS OF REGULATIONS 24 AND 26

3.  Any preparation of medicinal opium or of morphine containing (in either case) not more than 0.2% of morphine calculated as anhydrous morphine base, being a preparation compounded with one or more other active or inert ingredients in such a way that the opium or, as the case may be, the morphine cannot be recovered by readily applicable means or in a yield which would constitute a risk to health.U.K.