Alcoholic Liquor Duties Act 1979 (repealed)
Part I Preliminary
1 The alcoholic liquors dutiable under this Act.
2 Ascertainment of strength volume and weight of alcoholic liquors.
3 Meaning of and method of ascertaining gravity of liquids.
4 Interpretation.
Part II Spirits
Charge of excise duty
5 Spirits: charge of excise duty.
Reliefs from excise duty
6 Power to exempt angostura bitters from duty.
6A Repayment of duty on spirits used for low alcohol products.
7 Exemption from duty of spirits in articles used for medical purposes.
8 Remission of duty in respect of spirits used for medical or scientific purposes.
9 Remission of duty on spirits for methylation.
10 Remission of duty on spirits for use in art or manufacture.
11 Relief from duty on imported goods not for human consumption containing spirits.
Manufacture of spirits
12 Licence to manufacture spirits.
13 Power to make regulations relating to manufacture of spirits.
14 Duty on spirits—attenuation charge.
15 Distiller’s warehouse.
16 Racking of duty-paid spirits at distillery.
17 Offences in connection with removal of spirits from distillery, etc.
Rectifying and compounding of spirits
18 Rectifier’s and compounder’s licences.
19 Regulation of rectifying and compounding.
20 Penalty for excess or deficiency in rectifier’s stock.
21 Restrictions relating to rectifiers.
22 Drawback on British compounds and spirits of wine.
23 Allowance on British compounds.
General provisions relating to manufacture of spirits and British compounds
24 Restriction on carrying on of other trades by distiller or rectifier.
25 Penalty for unlawful manufacture of spirits, etc.
General provisions relating to spirits
26 Importation and exportation of spirits.
27—30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
32 Restriction on transfer of British spirits in warehouse.
33 Restrictions on use of certain goods relieved from spirits duty.
34 Prohibition of grogging.
35 Returns as to importation, manufacture, sale or use of alcohols.
Part III Beer
Charge of excise duty
36 Beer: charge of excise duty.
36A Beer from small breweries: introductory
36B Interpretation of provisions relating to small brewery beer
36C Meaning of “small brewery beer": beer from singleton breweries
36D Rate of duty for small brewery beer from singleton breweries
36E Meaning of “small brewery beer": beer from co-operated breweries
36F Rate of duty for small brewery beer from co-operated breweries
36G Assessments where incorrectly low rate of duty applied
36H Power to vary reduced rate provisions
Computation of excise duty
37 Charge of duty on beer brewed in the United Kingdom: general
38 Charge of duty on beer brewed in the United Kingdom: brewer for sale.
39 Charge of duty on beer brewed in the United Kingdom: private brewer.
40 Charge of duty on imported beer.
Reliefs from excise duty
41Exemption from duty of beer brewed for private consumption.
41ASuspension of duty: registration of persons and premises.
42 Drawback on exportation, removal to warehouse, shipment as stores, etc.
43 Warehousing of beer for exportation, etc.
44 Remission or repayment of duty on beer used for purposes of research or experiment.
45 Repayment of duty on beer used in the production or manufacture of other beverages, etc.
46 Remission or repayment of duty on spoilt beer.
Producing of beer
47 Registration of producers of beer.
48Licence to use premises for adding solutions to beer.
49 Beer regulations.
49A Drawback allowable to registered brewer.
50 Regulations as respects sugar kept by brewers for sale.
51 Power to require production of books by brewers for sale.
52 Offences in connection with fraudulent evasion of duty.
53 Special provisions as to holders of limited licences to brew beer.
Part IV Wine and Made-Wine
54 Wine: charge of excise duty.
55 Made-wine: charge of excise duty.
55A Wine and made-wine of a strength not exceeding 5.5 per cent.
55B Cider labelled as made-wine.
56 Power to regulate making of wine and made-wine and provide for charging duty thereon.
57 Mixing of made-wine and spirits in warehouse.
58 Mixing of wine and spirits in warehouse.
59 Rendering imported wine or made-wine sparkling in warehouse.
60 Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.
61 Remission or repayment of duty on spoilt wine or made-wine.
Part V Cider
62 Excise duty on cider.
62A Meaning of “sparkling” etc. in section 62.
62B Cider labelled as strong cider.
63 Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
64 Remission or repayment of duty on spoilt cider.
Part VI General Control Provisions
Sale of dutiable alcoholic liquors
65 Excise licence for dealing wholesale in certain alcoholic liquors.
66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
66A Blending of alcoholic liquors.
67 Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.
68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
69 Miscellaneous provisions as to wholesalers and retailers of spirits.
70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
71 Penalty for mis-describing liquor as spirits.
71A Restrictions on adding substances to beer.
72 Offences by wholesaler or retailer of beer.
73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
74 Liquor to be deemed wine or spirits.
Methylated spirits
75 Licence or authority to manufacture and deal wholesale in methylated spirits.
76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
77 Power to make regulations relating to methylated spirits.
78 Additional provisions relating to methylated spirits.
79 Inspection of premises, etc.
80 Prohibition of use of methylated spirits, etc. as a beverage or medicine.
Still licences
81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
82 Power to make regulations with respect to stills.
83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Relief from, and payment by instalments of, liquor licence duties
84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
86 Reduced duty on certain part-year licences.
87, 88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part VII Miscellaneous
89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
General
90 Regulations.
91 Directions.
92 Consequential amendments, repeals and saving and transitional provisions.
93 Citation and commencement.
Alcoholic Liquor Duties Act 1979 (repealed)
SCHEDULE 1Table of rates of duty on wine and made-wine
Part 1Wine and made-wine of a strength not exceeding 22 per cent
Part II Wine or made-wine of a strength exceeding 22 per cent.
Interpretation
1Paragraphs 2 and 3 below apply for the purposes of...
2(1) Wine or made-wine which is for the time being...
3(1) Wine or made-wine shall be regarded as having been...
SCHEDULE 2 . . .
SCHEDULE 3 CONSEQUENTIAL AMENDMENTS
1, 2. . . . . . . . . ....
3, 4. . . . . . . . . ....
Licensing Act 1964
5(1) The Licensing Act 1964 shall be amended as provided...
6, 7. . . . . . . . . ....
Licensing Act (Northern Ireland) 1971
8(1) . . . . . . . . ....
Licensing (Scotland) Act 1976
9In section 139(1) of the Licensing (Scotland) Act 1976 the...
SCHEDULE 4 REPEALS

Alcoholic Liquor Duties Act 1979

1979 c. 4

An Act to consolidate the enactments relating to the excise duties on spirits, beer, wine, made-wine and cider together with certain other enactments relating to excise.

Annotations:
Commencement Information
I1

Act wholly in force at 1.4.1979, see s. 93(2)

Modifications etc. (not altering text)
C2

Act modified by S.I. 1990/2167, art. 5

C3

Act restricted (prosp.) by 1995 c. 4, s. 5(1)(6)