Alcoholic Liquor Duties Act 1979 (repealed)
Alcoholic Liquor Duties Act 1979 (repealed) (1979 c. 4)
- Alcoholic Liquor Duties Act 1979 (repealed) (1979 c. 4)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