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Finance Act 1998

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Changes over time for: Cross Heading: Alcoholic Liquor Duties Act 1979 (c.4)

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Finance Act 1998, Cross Heading: Alcoholic Liquor Duties Act 1979 (c.4) is up to date with all changes known to be in force on or before 01 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Alcoholic Liquor Duties Act 1979 (c.4)U.K.

1U.K.In section 8 of the Alcoholic Liquor Duties Act 1979 (remission of duty in respect of spirits used for medical or scientific purposes) the following subsections shall be inserted after subsection (2)—

“(3)Subsection (4) below applies if—

(a)spirits are received and delivered in accordance with subsection (1) above,

(b)they are not used as proposed, and

(c)it is not shown to the satisfaction of the Commissioners that they can be accounted for by natural waste or other legitimate cause.

(4)In such a case the Commissioners—

(a)may assess as being excise duty due from the person concerned an amount equal to the duty that would have been chargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in accordance with subsection (1) above, and

(b)may notify him or his representative accordingly.”

2U.K.In section 10 of the Alcoholic Liquor Duties Act 1979 (remission of duty on spirits for use in art or manufacture) the following subsections shall be inserted after subsection (2)—

“(3)Subsection (4) below applies if—

(a)spirits are received and delivered in accordance with subsection (1) above,

(b)they are not used as proposed, and

(c)it is not shown to the satisfaction of the Commissioners that they can be accounted for by natural waste or other legitimate cause.

(4)In such a case the Commissioners—

(a)may assess as being excise duty due from the person concerned an amount equal to the duty that would have been chargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in accordance with subsection (1) above, and

(b)may notify him or his representative accordingly.”

3(1)Section 11 of the Alcoholic Liquor Duties Act 1979 (relief from duty on imported goods not for human consumption containing spirits) shall be amended as follows.U.K.

(2)At the beginning there shall be inserted “ (1) ”.

(3)At the end there shall be inserted—

“(2)Subsection (3) below applies if—

(a)the Commissioners make a direction under subsection (1) above, but

(b)it turns out that the goods were for human consumption.

(3)In such a case the Commissioners—

(a)may assess as being excise duty due from the relevant person an amount equal to the duty that would have been chargeable on the goods if the direction had not been made, and

(b)may notify him or his representative accordingly.

(4)The reference in subsection (3) above to the relevant person is to the importer or (if different) the person who sought the direction.”

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