ukpga/1979/4 — Alcoholic Liquor Duties Act 1979 (repealed)

Alcoholic Liquor Duties Act 1979 (repealed) 1979 c. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part I Preliminary The alcoholic liquors dutiable under this Act. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ascertainment of strength volume and weight of alcoholic liquors. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of and method of ascertaining gravity of liquids. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II Spirits Charge of excise duty Spirits: charge of excise duty. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reliefs from excise duty Exemption from duty on spirits in flavourings 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to exempt angostura bitters from duty. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6A Exemption from duty of spirits in articles used for medical purposes. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission of duty in respect of spirits used for medical or scientific purposes. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission of duty on spirits for methylation. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission of duty on spirits for use in art or manufacture. 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relief from duty on imported goods not for human consumption containing spirits. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Manufacture of spirits Licence to manufacture spirits. 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to make regulations relating to manufacture of spirits. 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duty on spirits—attenuation charge. 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Distiller’s warehouse. 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Racking of duty-paid spirits at distillery. 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offences in connection with removal of spirits from distillery, etc. 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rectifying and compounding of spirits Rectifier’s and compounder’s licences. 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulation of rectifying and compounding. 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for excess or deficiency in rectifier’s stock. 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions relating to rectifiers. 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback on British compounds and spirits of wine. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allowance on British compounds. 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General provisions relating to manufacture of spirits and British compounds Restriction on carrying on of other trades by distiller or rectifier. 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for unlawful manufacture of spirits, etc. 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General provisions relating to spirits Importation and exportation of spirits. 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Restriction on transfer of British spirits in warehouse. 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions on use of certain goods relieved from spirits duty. 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition of grogging. 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Returns as to importation, manufacture, sale or use of alcohols. 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part III Beer Charge of excise duty General beer duty 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beer from small breweries Beer from small breweries: introductory 36A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation of provisions relating to small brewery beer 36B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “small brewery beer": beer from singleton breweries 36C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries 36D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “small brewery beer": beer from co-operated breweries 36E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries 36F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessments where incorrectly low rate of duty applied 36G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to vary rates Power to vary reduced rate provisions 36H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Charge of excise duty: high strength beer High strength beer duty 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Reliefs from excise duty Exemption from duty of beer brewed for private consumption. 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension of duty: registration of persons and premises. 41A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback on exportation, removal to warehouse, shipment as stores, etc. 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Remission or repayment of duty on beer used for purposes of research or experiment. 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 Remission or repayment of duty on spoilt beer. 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Producing of beer Registration of producers of beer. 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Licence to use premises for adding solutions to beer. 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beer regulations. 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback allowable to registered brewer. 49A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 Offences in connection with fraudulent evasion of duty. 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 Part IV Wine and Made-Wine Wine: charge of excise duty. 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Made-wine: charge of excise duty. 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Post-duty point dilution of wine or made-wine 55ZA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wine and made-wine of a strength not exceeding 5.5 per cent. 55A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cider labelled as made-wine. 55B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to regulate making of wine and made-wine and provide for charging duty thereon. 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mixing of made-wine and spirits in warehouse. 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mixing of wine and spirits in warehouse. 58 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rendering imported wine or made-wine sparkling in warehouse. 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc. 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission or repayment of duty on spoilt wine or made-wine. 61 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part V Cider Excise duty on cider. 62 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “sparkling” etc. in section 62. 62A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cider labelled as strong cider or mid-strength cider. 62B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repayment of duty on imported cider used in the production or manufacture of other beverages, etc. 63 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission or repayment of duty on spoilt cider. 64 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VI General Control Provisions Sale of dutiable alcoholic liquors Retail containers of certain alcoholic liquors to be stamped 64A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excise licence for dealing wholesale in certain alcoholic liquors. 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Blending of alcoholic liquors. 66A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers. 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Miscellaneous provisions as to wholesalers and retailers of spirits. 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 Penalty for mis-describing liquor as spirits. 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 Liquor to be deemed wine or spirits. 74 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Denatured alcohol Licence or authority to manufacture and deal wholesale in denatured alcohol. 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Power to make regulations relating to denatured alcohol. 77 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defaults in respect of denatured alcohol. 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inspection of premises, etc. 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition of use of denatured alcohol, etc. as a beverage or medicine. 80 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Still licences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 Power to make regulations with respect to stills. 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Relief from, and payment by instalments of, liquor licence duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Reduced duty on certain part-year licences. 86 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 PART 6A Wholesaling of controlled liquor Definitions 88A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Further provision relating to definitions 88B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Approval to carry on controlled activity 88C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The register of approved persons 88D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations relating to approval, registration and controlled activities 88E . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restriction on buying controlled liquor wholesale 88F . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offences 88G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalties 88H . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations 88I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Groups 88J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Index 88K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part VII Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 General Regulations. 90 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Directions. 91 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments, repeals and saving and transitional provisions. 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Citation and commencement. 93 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULES SCHEDULE 1 Table of rates of duty on wine and made-wine Section 54. Part 1 WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 2 Wine or made-wine of a strength exceeding 22% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 2A Duty stamps Section 64A Retail containers to be stamped 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to alter liquors, and capacity of container, to which this Schedule applies 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Acquisition of and payment for duty stamps 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulations 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offences of possession, sale etc of unstamped containers 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offence of using premises for sale of liquor in or from unstamped containers 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alcohol sales ban following conviction for offence under paragraph 6 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for altering duty stamps 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for affixing wrong, altered or forged stamps, or over-labelling 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for failing to comply with regulations 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forfeiture of forged, altered or stolen duty stamps 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 2B Penalties for contraventions of Part 6A Section 88H Liability to penalty 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount of penalty 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reductions for disclosure 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special reduction 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessment 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reasonable excuse 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Companies: officer's liability 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Double jeopardy 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The maximum amount 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appeal tribunal 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 3 CONSEQUENTIAL AMENDMENTS Section 92(1). 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Licensing Act 1964 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Licensing Act (Northern Ireland) 1971 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Licensing (Scotland) Act 1976 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 4 REPEALS Section 92(2).