Alcoholic Liquor Duties Act 1979 (repealed) (1979 c. 4)

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

5A Exemption from duty on spirits in flavourings

6 Power to exempt angostura bitters from duty.

6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 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

37 High strength beer duty

38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reliefs from excise duty

41 Exemption from duty of beer brewed for private consumption.

41A Suspension of duty: registration of persons and premises.

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

43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46 Remission or repayment of duty on spoilt beer.

Producing of beer

47 Registration of producers of beer.

48 Licence to use premises for adding solutions to beer.

49 Beer regulations.

49A Drawback allowable to registered brewer.

50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

52 Offences in connection with fraudulent evasion of duty.

53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Part IV Wine and Made-Wine

54 Wine: charge of excise duty.

55 Made-wine: charge of excise duty.

55ZA Post-duty point dilution of wine or made-wine

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 or mid-strength 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

64A Retail containers of certain alcoholic liquors to be stamped

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

74 Liquor to be deemed wine or spirits.

Denatured alcohol

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

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

77 Power to make regulations relating to denatured alcohol.

78 Defaults in respect of denatured alcohol.

79 Inspection of premises, etc.

80 Prohibition of use of denatured alcohol, 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 6A Wholesaling of controlled liquor

88A Definitions

88B Further provision relating to definitions

88C Approval to carry on controlled activity

88D The register of approved persons

88E Regulations relating to approval, registration and controlled activities

88F Restriction on buying controlled liquor wholesale

88G Offences

88H Penalties

88I Regulations

88J Groups

88K Index

Part VII Miscellaneous

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

General

90 Regulations.

91 Directions.

92 Consequential amendments, repeals and saving and transitional provisions.

93 Citation and commencement.

SCHEDULES

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

SCHEDULE 2 . . .

SCHEDULE 2A Duty stamps

Retail containers to be stamped

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

Acquisition of and payment for duty stamps

Regulations

Offences of possession, sale etc of unstamped containers

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

Alcohol sales ban following conviction for offence under paragraph 6

Penalty for altering duty stamps

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

Penalty for failing to comply with regulations

Forfeiture of forged, altered or stolen duty stamps

Interpretation

SCHEDULE 2B Penalties for contraventions of Part 6A

Liability to penalty

Amount of penalty

Reductions for disclosure

Special reduction

Assessment

Reasonable excuse

Companies: officer's liability

Double jeopardy

The maximum amount

Appeal tribunal

SCHEDULE 3 CONSEQUENTIAL AMENDMENTS

Licensing Act 1964

Licensing Act (Northern Ireland) 1971

Licensing (Scotland) Act 1976

SCHEDULE 4 REPEALS