To make the batter, mix the flour, 1 tsp salt and a generous grinding of black pepper in a mixing bowl, then gradually whisk in the beer. Set aside for 15 min. To make the sauce, mix all the ingredients together.
Heat a good amount of oil in a large, deep pan to 180°C (when the end of a wooden spoon sizzles in the oil).
Coat the fish strips in the seasoned flour, in batches, then dip them in the batter to coat well. Fry in the hot oil until golden brown and cooked through – about 5 min. Drain on kitchen paper.
Fill the taco shells with the fried fish and top with shredded cabbage, cream sauce and the tomato salsa, and the jalapeño chillies, if you like.
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