http://www.legislation.gov.uk/ukpga/1979/4/contentsAlcoholic Liquor Duties Act 1979 (repealed)Alcoholic Liquor Duties Act 1979 (repealed)1980-02-29texttext/xmlenStatute Law Database2023-11-29Expert Participation2023-08-01s. 42Alcoholic Liquor Duties Act 1979Finance Act 1998s. 5(1)Sch. 27 Pt. 1(1) Notes. 5(2)Alcoholic Liquor Duties Act 1979 (repealed)Part IPreliminary1The alcoholic liquors dutiable under this Act.2Ascertainment of strength volume and weight of alcoholic liquors.3Meaning of and method of ascertaining gravity of liquids.4Interpretation.Part IISpiritsCharge of excise duty5Spirits: charge of excise duty.Reliefs from excise duty5AExemption from duty on spirits in flavourings6Power to exempt angostura bitters from duty.6A Repayment of duty on spirits used for low alcohol products.7Exemption from duty of spirits in articles used for medical purposes.8Remission of duty in respect of spirits used for medical or scientific purposes.9Remission of duty on spirits for methylation.10Remission of duty on spirits for use in art or manufacture.11Relief from duty on imported goods not for human consumption containing spirits.Manufacture of spirits12Licence to manufacture spirits.13Power to make regulations relating to manufacture of spirits.14Duty on spirits—attenuation charge.15Distiller’s warehouse.16Racking of duty-paid spirits at distillery.17Offences in connection with removal of spirits from distillery, etc.Rectifying and compounding of spirits18Rectifier’s and compounder’s licences.19Regulation of rectifying and compounding.20Penalty for excess or deficiency in rectifier’s stock.21Restrictions relating to rectifiers.22Drawback on British compounds and spirits of wine.23Allowance on British compounds.General provisions relating to manufacture of spirits and British compounds24Restriction on carrying on of other trades by distiller or rectifier.25Penalty for unlawful manufacture of spirits, etc.General provisions relating to spirits26Importation and exportation of spirits.27—30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32Restriction on transfer of British spirits in warehouse.33Restrictions on use of certain goods relieved from spirits duty.34Prohibition of grogging.35Returns as to importation, manufacture, sale or use of alcohols.Part IIIBeerCharge of excise duty36General beer dutyBeer from small breweries36ABeer from small breweries: introductory36BInterpretation of provisions relating to small brewery beer36CMeaning of “small brewery beer": beer from singleton breweries36DRate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries36EMeaning of “small brewery beer": beer from co-operated breweries36FRate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries36GAssessments where incorrectly low rate of duty appliedPower to vary rates36HPower to vary reduced rate provisionsCharge of excise duty: high strength beer37High strength beer duty38 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 duty41Exemption from duty of beer brewed for private consumption.41ASuspension of duty: registration of persons and premises.42Drawback on exportation, removal to warehouse, shipment as stores, etc.43 Warehousing of beer for exportation, 44Remission 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, 46Remission or repayment of duty on spoilt beer.Producing of beer47Registration of producers of beer.48Licence to use premises for adding solutions to beer.49Beer regulations.49ADrawback 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.52Offences in connection with fraudulent evasion of duty.53 Special provisions as to holders of limited licences to brew beer.Part IVWine and Made-Wine54Wine: charge of excise duty.55Made-wine: charge of excise duty.55ZAPost-duty point dilution of wine or made-wine55AWine and made-wine of a strength not exceeding 5.5 per cent.55BCider labelled as made-wine.56Power to regulate making of wine and made-wine and provide for charging duty thereon.57Mixing of made-wine and spirits in warehouse.58Mixing of wine and spirits in warehouse.59Rendering imported wine or made-wine sparkling in warehouse.60Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.61Remission or repayment of duty on spoilt wine or made-wine.Part VCider62Excise duty on cider.62AMeaning of “sparkling” etc. in section 62.62BCider labelled as strong cider or mid-strength cider.63Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.64Remission or repayment of duty on spoilt cider.Part VIGeneral Control ProvisionsSale of dutiable alcoholic liquors64ARetail containers of certain alcoholic liquors to be stamped65Excise licence for dealing wholesale in certain alcoholic liquors.66 General Control Provisions66ABlending of alcoholic liquors.67Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.68 General Control Provisions69Miscellaneous provisions as to wholesalers and retailers of spirits.70 General Control Provisions71Penalty for mis-describing liquor as spirits.71A General Control Provisions72 General Control Provisions73 General Control Provisions74Liquor to be deemed wine or spirits.Denatured alcohol75Licence 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.Still licences81 General Control Provisions82Power to make regulations with respect to stills.83 General Control ProvisionsRelief from, and payment by instalments of, liquor licence duties84 General Control Provisions85 General Control Provisions86Reduced duty on certain part-year licences.87, 88 General Control ProvisionsPART 6AWholesaling of controlled liquor88ADefinitions88BFurther provision relating to definitions88CApproval to carry on controlled activity88DThe register of approved persons88ERegulations relating to approval, registration and controlled activities88FRestriction on buying controlled liquor wholesale88GOffences88HPenalties88IRegulations88JGroups88KIndexPart VIIMiscellaneous89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General90Regulations.91Directions.92Consequential amendments, repeals and saving and transitional provisions.93Citation and commencement.SCHEDULESSCHEDULE 1Table of rates of duty on wine and made-winePart 1WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%Part 2Wine or made-wine of a strength exceeding 22%Interpretation1Paragraphs 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 stampsRetail containers to be stamped1(1) Retail containers of alcoholic liquors to which this Schedule...Power to alter liquors, and capacity of container, to which this Schedule applies2(1) The Treasury may by order made by statutory instrument...Acquisition of and payment for duty stamps3(1) The Commissioners may by regulations make provision as to...Regulations4(1) The Commissioners may by regulations make provision as to...Offences of possession, sale etc of unstamped containers5(1) Except in such cases as may be prescribed, a...Offence of using premises for sale of liquor in or from unstamped containers6(1) A manager of premises commits an offence if— Alcohol sales ban following conviction for offence under paragraph 67(1) A court by or before which a person is...Penalty for altering duty stamps8(1) This paragraph applies where a person— Penalty for affixing wrong, altered or forged stamps, or over-labelling9(1) This paragraph applies where a person affixes to a...Penalty for failing to comply with regulations10(1) If a person fails to comply with a requirement...Forfeiture of forged, altered or stolen duty stamps11(1) The following items are liable to forfeiture. Interpretation12In this Schedule— “ duty stamp ” has the meaning...SCHEDULE 2BPenalties for contraventions of Part 6ALiability to penalty1A penalty is payable by a person (“P”) who contravenes...Amount of penalty2(1) If the contravention is deliberate and concealed, the amount...Reductions for disclosure3(1) Paragraph 4 provides for reductions in penalties under this...4(1) Where P discloses a contravention, the Commissioners must reduce...Special reduction5(1) If the Commissioners think it right because of special...Assessment6(1) Where P becomes liable for a penalty under this...Reasonable excuse7(1) Liability to a penalty does not arise under this...Companies: officer's liability8(1) Where a penalty under this Schedule is payable by...Double jeopardy9P is not liable to a penalty under this Schedule...The maximum amount10(1) In this Schedule “ the maximum amount ” means...Appeal tribunal11In this Schedule “ appeal tribunal ” has the same...SCHEDULE 3CONSEQUENTIAL AMENDMENTS1, 2 CONSEQUENTIAL AMENDMENTS3, 4 CONSEQUENTIAL AMENDMENTSLicensing Act 19645(1) The Licensing Act 1964 shall be amended as provided...6, 7 CONSEQUENTIAL AMENDMENTSLicensing Act (Northern Ireland) 19718 CONSEQUENTIAL AMENDMENTSLicensing (Scotland) Act 19769In section 139(1) of the Licensing (Scotland) Act 1976 the...SCHEDULE 4REPEALSAlcoholic Liquor Duties Act 1979 (repealed)1979 c. 4F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Annotations:Amendments (Textual)F1Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)
Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)