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Alcoholic Liquor Duties Act 1979 (repealed)

1979 c. 4 · Enacted 22 February 1979 · Extends to United Kingdom

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 1 August 2023.

See the changes not yet applied
ProvisionChangeMade by
s. 42repealedFinance Act 1998 s. 5(1) Sch. 27 Pt. 1(1) Note

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations to the whole text

Textual amendments

F1

Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)

Contents

  1. Part I: Preliminary Repealed
  2. 1The alcoholic liquors dutiable under this Act. Repealed
  3. 2Ascertainment of strength volume and weight of alcoholic liquors. Repealed
  4. 3Meaning of and method of ascertaining gravity of liquids. Repealed
  5. 4Interpretation. Repealed
  6. Part II: Spirits Repealed
  7. Charge of excise duty Repealed
  8. 5Spirits: charge of excise duty. Repealed
  9. Reliefs from excise duty Repealed
  10. 5AExemption from duty on spirits in flavourings Repealed
  11. 6Power to exempt angostura bitters from duty. Repealed
  12. 6A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  13. 7Exemption from duty of spirits in articles used for medical purposes. Repealed
  14. 8Remission of duty in respect of spirits used for medical or scientific purposes. Repealed
  15. 9Remission of duty on spirits for methylation. Repealed
  16. 10Remission of duty on spirits for use in art or manufacture. Repealed
  17. 11Relief from duty on imported goods not for human consumption containing spirits. Repealed
  18. Manufacture of spirits Repealed
  19. 12Licence to manufacture spirits. Repealed
  20. 13Power to make regulations relating to manufacture of spirits. Repealed
  21. 14Duty on spirits—attenuation charge. Repealed
  22. 15Distiller’s warehouse. Repealed
  23. 16Racking of duty-paid spirits at distillery. Repealed
  24. 17Offences in connection with removal of spirits from distillery, etc. Repealed
  25. Rectifying and compounding of spirits Repealed
  26. 18Rectifier’s and compounder’s licences. Repealed
  27. 19Regulation of rectifying and compounding. Repealed
  28. 20Penalty for excess or deficiency in rectifier’s stock. Repealed
  29. 21Restrictions relating to rectifiers. Repealed
  30. 22Drawback on British compounds and spirits of wine. Repealed
  31. 23Allowance on British compounds. Repealed
  32. General provisions relating to manufacture of spirits and British compounds Repealed
  33. 24Restriction on carrying on of other trades by distiller or rectifier. Repealed
  34. 25Penalty for unlawful manufacture of spirits, etc. Repealed
  35. General provisions relating to spirits Repealed
  36. 26Importation and exportation of spirits. Repealed
  37. 27—30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  38. 31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  39. 32Restriction on transfer of British spirits in warehouse. Repealed
  40. 33Restrictions on use of certain goods relieved from spirits duty. Repealed
  41. 34Prohibition of grogging. Repealed
  42. 35Returns as to importation, manufacture, sale or use of alcohols. Repealed
  43. Part III: Beer Repealed
  44. Charge of excise duty Repealed
  45. 36General beer duty Repealed
  46. Beer from small breweries Repealed
  47. 36ABeer from small breweries: introductory Repealed
  48. 36BInterpretation of provisions relating to small brewery beer Repealed
  49. 36CMeaning of “small brewery beer": beer from singleton breweries Repealed
  50. 36DRate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries Repealed
  51. 36EMeaning of “small brewery beer": beer from co-operated breweries Repealed
  52. 36FRate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries Repealed
  53. 36GAssessments where incorrectly low rate of duty applied Repealed
  54. Power to vary rates Repealed
  55. 36HPower to vary reduced rate provisions Repealed
  56. Charge of excise duty: high strength beer Repealed
  57. 37High strength beer duty Repealed
  58. 38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  59. 39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  60. 40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  61. Reliefs from excise duty Repealed
  62. 41Exemption from duty of beer brewed for private consumption. Repealed
  63. 41ASuspension of duty: registration of persons and premises. Repealed
  64. 42Drawback on exportation, removal to warehouse, shipment as stores, etc. Repealed
  65. 43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  66. 44Remission or repayment of duty on beer used for purposes of research or experiment. Repealed
  67. 45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  68. 46Remission or repayment of duty on spoilt beer. Repealed
  69. Producing of beer Repealed
  70. 47Registration of producers of beer. Repealed
  71. 48Licence to use premises for adding solutions to beer. Repealed
  72. 49Beer regulations. Repealed
  73. 49ADrawback allowable to registered brewer. Repealed
  74. 50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  75. 51. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  76. 52Offences in connection with fraudulent evasion of duty. Repealed
  77. 53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  78. Part IV: Wine and Made-Wine Repealed
  79. 54Wine: charge of excise duty. Repealed
  80. 55Made-wine: charge of excise duty. Repealed
  81. 55ZAPost-duty point dilution of wine or made-wine Repealed
  82. 55AWine and made-wine of a strength not exceeding 5.5 per cent. Repealed
  83. 55BCider labelled as made-wine. Repealed
  84. 56Power to regulate making of wine and made-wine and provide for charging duty thereon. Repealed
  85. 57Mixing of made-wine and spirits in warehouse. Repealed
  86. 58Mixing of wine and spirits in warehouse. Repealed
  87. 59Rendering imported wine or made-wine sparkling in warehouse. Repealed
  88. 60Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc. Repealed
  89. 61Remission or repayment of duty on spoilt wine or made-wine. Repealed
  90. Part V: Cider Repealed
  91. 62Excise duty on cider. Repealed
  92. 62AMeaning of “sparkling” etc. in section 62. Repealed
  93. 62BCider labelled as strong cider or mid-strength cider. Repealed
  94. 63Repayment of duty on imported cider used in the production or manufacture of other beverages, etc. Repealed
  95. 64Remission or repayment of duty on spoilt cider. Repealed
  96. Part VI: General Control Provisions Repealed
  97. Sale of dutiable alcoholic liquors Repealed
  98. 64ARetail containers of certain alcoholic liquors to be stamped Repealed
  99. 65Excise licence for dealing wholesale in certain alcoholic liquors. Repealed
  100. 66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  101. 66ABlending of alcoholic liquors. Repealed
  102. 67Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers. Repealed
  103. 68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  104. 69Miscellaneous provisions as to wholesalers and retailers of spirits. Repealed
  105. 70. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  106. 71Penalty for mis-describing liquor as spirits. Repealed
  107. 71A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  108. 72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  109. 73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  110. 74Liquor to be deemed wine or spirits. Repealed
  111. Denatured alcohol Repealed
  112. 75Licence or authority to manufacture and deal wholesale in denatured alcohol. Repealed
  113. 76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  114. 77Power to make regulations relating to denatured alcohol. Repealed
  115. 78Defaults in respect of denatured alcohol. Repealed
  116. 79Inspection of premises, etc. Repealed
  117. 80Prohibition of use of denatured alcohol, etc. as a beverage or medicine. Repealed
  118. Still licences Repealed
  119. 81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  120. 82Power to make regulations with respect to stills. Repealed
  121. 83. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  122. Relief from, and payment by instalments of, liquor licence duties Repealed
  123. 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  124. 85. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  125. 86Reduced duty on certain part-year licences. Repealed
  126. 87, 88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  127. Part 6A: Wholesaling of controlled liquor Repealed
  128. 88ADefinitions Repealed
  129. 88BFurther provision relating to definitions Repealed
  130. 88CApproval to carry on controlled activity Repealed
  131. 88DThe register of approved persons Repealed
  132. 88ERegulations relating to approval, registration and controlled activities Repealed
  133. 88FRestriction on buying controlled liquor wholesale Repealed
  134. 88GOffences Repealed
  135. 88HPenalties Repealed
  136. 88IRegulations Repealed
  137. 88JGroups Repealed
  138. 88KIndex Repealed
  139. Part VII: Miscellaneous Repealed
  140. 89. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repealed
  141. General Repealed
  142. 90Regulations. Repealed
  143. 91Directions. Repealed
  144. 92Consequential amendments, repeals and saving and transitional provisions. Repealed
  145. 93Citation and commencement. Repealed
  146. Schedule 1: Table of rates of duty on wine and made-wine Repealed
  147. 1WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22% Repealed
  148. 2Wine or made-wine of a strength exceeding 22% Repealed
  149. Interpretation Repealed
  150. 1Paragraph 1 Repealed
  151. 2Paragraph 2 Repealed
  152. 3Paragraph 3 Repealed
  153. Schedule 2. . . Repealed
  154. Schedule 2A: Duty stamps Repealed
  155. Retail containers to be stamped Repealed
  156. 1Paragraph 1 Repealed
  157. Power to alter liquors, and capacity of container, to which this Schedule applies Repealed
  158. 2Paragraph 2 Repealed
  159. Acquisition of and payment for duty stamps Repealed
  160. 3Paragraph 3 Repealed
  161. Regulations Repealed
  162. 4Paragraph 4 Repealed
  163. Offences of possession, sale etc of unstamped containers Repealed
  164. 5Paragraph 5 Repealed
  165. Offence of using premises for sale of liquor in or from unstamped containers Repealed
  166. 6Paragraph 6 Repealed
  167. Alcohol sales ban following conviction for offence under paragraph 6 Repealed
  168. 7Paragraph 7 Repealed
  169. Penalty for altering duty stamps Repealed
  170. 8Paragraph 8 Repealed
  171. Penalty for affixing wrong, altered or forged stamps, or over-labelling Repealed
  172. 9Paragraph 9 Repealed
  173. Penalty for failing to comply with regulations Repealed
  174. 10Paragraph 10 Repealed
  175. Forfeiture of forged, altered or stolen duty stamps Repealed
  176. 11Paragraph 11 Repealed
  177. Interpretation Repealed
  178. 12Paragraph 12 Repealed
  179. Schedule 2B: Penalties for contraventions of Part 6A Repealed
  180. Liability to penalty Repealed
  181. 1Paragraph 1 Repealed
  182. Amount of penalty Repealed
  183. 2Paragraph 2 Repealed
  184. Reductions for disclosure Repealed
  185. 3Paragraph 3 Repealed
  186. 4Paragraph 4 Repealed
  187. Special reduction Repealed
  188. 5Paragraph 5 Repealed
  189. Assessment Repealed
  190. 6Paragraph 6 Repealed
  191. Reasonable excuse Repealed
  192. 7Paragraph 7 Repealed
  193. Companies: officer's liability Repealed
  194. 8Paragraph 8 Repealed
  195. Double jeopardy Repealed
  196. 9Paragraph 9 Repealed
  197. The maximum amount Repealed
  198. 10Paragraph 10 Repealed
  199. Appeal tribunal Repealed
  200. 11Paragraph 11 Repealed
  201. Schedule 3: CONSEQUENTIAL AMENDMENTS Repealed
  202. 1, 2Paragraph 1, 2 Repealed
  203. 3, 4Paragraph 3, 4 Repealed
  204. Licensing Act 1964 Repealed
  205. 5Paragraph 5 Repealed
  206. 6, 7Paragraph 6, 7 Repealed
  207. Licensing Act (Northern Ireland) 1971 Repealed
  208. 8Paragraph 8 Repealed
  209. Licensing (Scotland) Act 1976 Repealed
  210. 9Paragraph 9 Repealed
  211. Schedule 4REPEALS Repealed