Alcoholic Liquor Duties Act 1979 (repealed)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

5AExemption from duty on spirits in flavourings

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.

Charge of excise duty

36 General beer duty

Beer from small breweries

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 general beer duty for small brewery beer (other than lower strength beer) from singleton breweries

36E Meaning of “small brewery beer": beer from co-operated breweries

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

36G Assessments where incorrectly low rate of duty applied

Power to vary rates

36H Power to vary reduced rate provisions

Charge of excise duty: high strength beer

37High strength beer duty

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,

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,

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.

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

64ARetail containers of certain alcoholic liquors to be stamped

65 Excise licence for dealing wholesale in certain alcoholic liquors.

66 General Control Provisions

66A Blending of alcoholic liquors.

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

68 General Control Provisions

69 Miscellaneous provisions as to wholesalers and retailers of spirits.

70 General Control Provisions

71 Penalty for mis-describing liquor as spirits.

71A General Control Provisions

72 General Control Provisions

73 General Control Provisions

74 Liquor to be deemed wine or spirits.

Denatured alcohol

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

76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

77Power to make regulations relating to denatured alcohol.

78Defaults in respect of denatured alcohol.

79Inspection of premises, etc.

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

81 General Control Provisions

82 Power to make regulations with respect to stills.

83 General Control Provisions

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

84 General Control Provisions

85 General Control Provisions

86 Reduced duty on certain part-year licences.

87, 88 General Control Provisions

Part VII Miscellaneous

89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

90 Regulations.

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 or made-wine of a strength not exceeding 22%

PART 2 Wine or made-wine of a strength exceeding 22 per cent

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 2ADuty stamps

Retail containers to be stamped

1(1) Retail containers of alcoholic liquors to which this Schedule...

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

2(1) The Treasury may by order made by statutory instrument...

Acquisition of and payment for duty stamps

3(1) The Commissioners may by regulations make provision as to...

4(1) The Commissioners may by regulations make provision as to...

Offences of possession, sale etc of unstamped containers

5(1) Except in such cases as may be prescribed, a...

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

6(1) A manager of premises commits an offence if—

Alcohol sales ban following conviction for offence under paragraph 6

7(1) A court by or before which a person is...

Penalty for altering duty stamps

8(1) This paragraph applies where a person—

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

9(1) This paragraph applies where a person affixes to a...

Penalty for failing to comply with regulations

10(1) If a person fails to comply with a requirement...

Forfeiture of forged, altered or stolen duty stamps

11(1) The following items are liable to forfeiture.

12In this Schedule— “ duty stamp ” has the meaning...

SCHEDULE 3 CONSEQUENTIAL AMENDMENTS

1, 2 CONSEQUENTIAL AMENDMENTS

3, 4 CONSEQUENTIAL AMENDMENTS

Licensing Act 1964

5(1) The Licensing Act 1964 shall be amended as provided...

6, 7 CONSEQUENTIAL AMENDMENTS

Licensing Act (Northern Ireland) 1971

8 CONSEQUENTIAL AMENDMENTS

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.

[22nd February 1979]C1 C2 I1 C3 C4

Annotations:

Commencement Information

I1

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

Modifications etc. (not altering text)

C1

Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

C2

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

C3

Act restricted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(1)(6); S.I. 2005/1523, art. 2 (with art. 3)

C4

Act construed as one with 1995 c. 4, s. 5 (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6)(8); S.I. 2005/1523, art. 2 (with art. 3)