Alcoholic Liquor Duties Act 1979 (repealed)

Contents

Part I · Preliminary

1The alcoholic liquors dutiable under this Act.#

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2Ascertainment of strength volume and weight of alcoholic liquors.#

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3Meaning of and method of ascertaining gravity of liquids.#

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4Interpretation.#

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Part II · Spirits

Charge of excise duty

5Spirits: charge of excise duty.#

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General provisions relating to manufacture of spirits and British compounds

24Restriction on carrying on of other trades by distiller or rectifier.#

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25Penalty for unlawful manufacture of spirits, etc.#

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General provisions relating to spirits

26Importation and exportation of spirits.#

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27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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32Restriction on transfer of British spirits in warehouse.#

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33Restrictions on use of certain goods relieved from spirits duty.#

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34Prohibition of grogging.#

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35Returns as to importation, manufacture, sale or use of alcohols.#

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Manufacture of spirits

12Licence to manufacture spirits.#

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13Power to make regulations relating to manufacture of spirits.#

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14Duty on spirits—attenuation charge.#

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15Distiller’s warehouse.#

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16Racking of duty-paid spirits at distillery.#

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17Offences in connection with removal of spirits from distillery, etc.#

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Rectifying and compounding of spirits

18Rectifier’s and compounder’s licences.#

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19Regulation of rectifying and compounding.#

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20Penalty for excess or deficiency in rectifier’s stock.#

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21Restrictions relating to rectifiers.#

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22Drawback on British compounds and spirits of wine.#

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23Allowance on British compounds.#

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Reliefs from excise duty

5AExemption from duty on spirits in flavourings#

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6Power to exempt angostura bitters from duty.#

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6A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

(repealed)

7Exemption from duty of spirits in articles used for medical purposes.#

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8Remission of duty in respect of spirits used for medical or scientific purposes.#

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9Remission of duty on spirits for methylation.#

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10Remission of duty on spirits for use in art or manufacture.#

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11Relief from duty on imported goods not for human consumption containing spirits.#

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Part III · Beer

Beer from small breweries

36ABeer from small breweries: introductory#

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36BInterpretation of provisions relating to small brewery beer#

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36CMeaning of “small brewery beer": beer from singleton breweries#

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36DRate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries#

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36EMeaning of “small brewery beer": beer from co-operated breweries#

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36FRate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries#

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36GAssessments where incorrectly low rate of duty applied#

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Producing of beer

47Registration of producers of beer.#

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48Licence to use premises for adding solutions to beer.#

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49Beer regulations.#

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49ADrawback allowable to registered brewer.#

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50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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52Offences in connection with fraudulent evasion of duty.#

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53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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Charge of excise duty

36General beer duty#

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Charge of excise duty: high strength beer

37High strength beer duty#

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38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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Power to vary rates

36HPower to vary reduced rate provisions#

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Reliefs from excise duty

41Exemption from duty of beer brewed for private consumption.#

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41ASuspension of duty: registration of persons and premises.#

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42Drawback on exportation, removal to warehouse, shipment as stores, etc.#

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43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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44Remission or repayment of duty on beer used for purposes of research or experiment.#

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45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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46Remission or repayment of duty on spoilt beer.#

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Part IV · Wine and Made-Wine

54Wine: charge of excise duty.#

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55Made-wine: charge of excise duty.#

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55AWine and made-wine of a strength not exceeding 5.5 per cent.#

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55BCider labelled as made-wine.#

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55ZAPost-duty point dilution of wine or made-wine#

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56Power to regulate making of wine and made-wine and provide for charging duty thereon.#

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57Mixing of made-wine and spirits in warehouse.#

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58Mixing of wine and spirits in warehouse.#

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59Rendering imported wine or made-wine sparkling in warehouse.#

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60Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.#

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61Remission or repayment of duty on spoilt wine or made-wine.#

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Part V · Cider

62Excise duty on cider.#

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62AMeaning of “sparkling” etc. in section 62.#

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62BCider labelled as strong cider or mid-strength cider.#

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63Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.#

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64Remission or repayment of duty on spoilt cider.#

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Part VI · General Control Provisions

Denatured alcohol

75Licence or authority to manufacture and deal wholesale in denatured alcohol.#

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76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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77Power to make regulations relating to denatured alcohol.#

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78Defaults in respect of denatured alcohol.#

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79Inspection of premises, etc.#

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80Prohibition of use of denatured alcohol, etc. as a beverage or medicine.#

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Relief from, and payment by instalments of, liquor licence duties

84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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86Reduced duty on certain part-year licences.#

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87. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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Sale of dutiable alcoholic liquors

64ARetail containers of certain alcoholic liquors to be stamped#

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65Excise licence for dealing wholesale in certain alcoholic liquors.#

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66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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66ABlending of alcoholic liquors.#

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67Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.#

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68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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69Miscellaneous provisions as to wholesalers and retailers of spirits.#

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70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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71Penalty for mis-describing liquor as spirits.#

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71A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

(repealed)

72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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74Liquor to be deemed wine or spirits.#

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Still licences

81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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82Power to make regulations with respect to stills.#

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83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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Part 6A · Wholesaling of controlled liquor

88ADefinitions#

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88BFurther provision relating to definitions#

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88CApproval to carry on controlled activity#

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88DThe register of approved persons#

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88ERegulations relating to approval, registration and controlled activities#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

88FRestriction on buying controlled liquor wholesale#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

88GOffences#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

88HPenalties#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

88IRegulations#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

88JGroups#

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88KIndex#

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Part VII · Miscellaneous

89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .#

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General

90Regulations.#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

91Directions.#

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

92Consequential amendments, repeals and saving and transitional provisions.#

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93Citation and commencement.#

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Schedule 1 · Table of rates of duty on wine and made-wine

Part 1 · Wine or made-wine of a strength not exceeding 22%

Part 2 · Wine or made-wine of a strength exceeding 22%

Interpretation

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Schedule 2 · . . .

Schedule 2A · Duty stamps

Retail containers to be stamped

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Power to alter liquors, and capacity of container, to which this Schedule applies

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Acquisition of and payment for duty stamps

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Regulations

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Offences of possession, sale etc of unstamped containers

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Offence of using premises for sale of liquor in or from unstamped containers

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Alcohol sales ban following conviction for offence under paragraph 6

(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Penalty for altering duty stamps

(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Penalty for affixing wrong, altered or forged stamps, or over-labelling

(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Penalty for failing to comply with regulations

(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Forfeiture of forged, altered or stolen duty stamps

(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Interpretation

(12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Schedule 2B · Penalties for contraventions of Part 6A

Liability to penalty

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Amount of penalty

(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Reductions for disclosure

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Special reduction

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Assessment

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Reasonable excuse

(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Companies: officer's liability

(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Double jeopardy

(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

The maximum amount

(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Appeal tribunal

(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Schedule 3 · Consequential amendments

(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Licensing Act 1964

(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Licensing Act (Northern Ireland) 1971

(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Licensing (Scotland) Act 1976

(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (repealed)

Schedule 4 · Repeals

Contains public sector information licensed under the Open Government Licence v3.0.