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Revised Statute from The UK Statute Law Database

Alcoholic Liquor Duties Act 1979 (c. 4)

This version of this statute is extracted from the UK Statute Law Database (SLD). It is not necessarily in the form in which it was originally enacted but is a revised version, which means that any subsequent amendments to the text and other effects are incorporated with annotations.

There are effects on this legislation that have not yet been applied to SLD for the following years: 2003, 2004, 2005, 2006, 2007, 2008 and 2009. See the Tables of Legislative effects and the Update status of legislation page on the SLD website.

Royal arms

Alcoholic Liquor Duties Act 1979

1979 CHAPTER 4

Contents

Go to Preamble

  1. Part I

    Preliminary

    1. 1. The alcoholic liquors dutiable under this Act

    2. 2. Ascertainment of strength volume and weight of alcoholic liquors

    3. 3. Meaning of and method of ascertaining gravity of liquids

    4. 4. Interpretation

  2. Part II

    Spirits

    1. Charge of excise duty

      1. 5. Spirits: charge of excise duty

    2. Reliefs from excise duty

      1. 6. Power to exempt angostura bitters from duty

      2. 6A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 7. Exemption from duty of spirits in articles used for medical purposes

      4. 8. Remission of duty in respect of spirits used for medical or scientific purposes

      5. 9. Remission of duty on spirits for methylation

      6. 10. Remission of duty on spirits for use in art or manufacture

      7. 11. Relief from duty on imported goods not for human consumption containing spirits

    3. Manufacture of spirits

      1. 12. Licence to manufacture spirits

      2. 13. Power to make regulations relating to manufacture of spirits

      3. 14. Duty on spirits—attenuation charge

      4. 15. Distiller’s warehouse

      5. 16. Racking of duty-paid spirits at distillery

      6. 17. Offences in connection with removal of spirits from distillery, etc

    4. Rectifying and compounding of spirits

      1. 18. Rectifier’s and compounder’s licences

      2. 19. Regulation of rectifying and compounding

      3. 20. Penalty for excess or deficiency in rectifier’s stock

      4. 21. Restrictions relating to rectifiers

      5. 22. Drawback on British compounds and spirits of wine

      6. 23. Allowance on British compounds

    5. General provisions relating to manufacture of spirits and British compounds

      1. 24. Restriction on carrying on of other trades by distiller or rectifier

      2. 25. Penalty for unlawful manufacture of spirits, etc

    6. General provisions relating to spirits

      1. 26. Importation and exportation of spirits

      2. 27—30... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 31.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 32. Restriction on transfer of British spirits in warehouse

      5. 33. Restrictions on use of certain goods relieved from spirits duty

      6. 34. Prohibition of grogging

      7. 35. Returns as to importation, manufacture, sale or use of alcohols

  3. Part III

    Beer

    1. Charge of excise duty

      1. 36. Beer: charge of excise duty

      1. 36A. Beer from small breweries: introductory

      2. 36B. Interpretation of provisions relating to small brewery beer

      3. 36C. Meaning of “small brewery beer": beer from singleton breweries

      4. 36D. Rate of duty for small brewery beer from singleton breweries

      5. 36E. Meaning of “small brewery beer": beer from co-operated breweries

      6. 36F. Rate of duty for small brewery beer from co-operated breweries

      7. 36G. Assessments where incorrectly low rate of duty applied

      8. 36H. Power to vary reduced rate provisions

    3. . .

      1. 37.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 38.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 39.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      4. 40.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. Reliefs from excise duty

      1. 41.Exemption from duty of beer brewed for private consumption

      2. 41A.Suspension of duty: registration of persons and premises

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

      4. 43.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

      6. 45.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      7. 46. Remission or repayment of duty on spoilt beer

    5. Producing of beer

      1. 47. Registration of producers of beer

      2. 49. Beer regulations

      3. 49A. Drawback allowable to registered brewer

      4. 50.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      5. 51.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 52. Offences in connection with fraudulent evasion of duty

      7. 53.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  4. Part IV

    Wine and Made-Wine

    1. 54. Wine: charge of excise duty

    2. 55. Made-wine: charge of excise duty

    3. 55A. Wine and made-wine of a strength not exceeding 5.5 per cent

    4. 55B. Cider labelled as made-wine

    5. 56. Power to regulate making of wine and made-wine and provide for charging duty thereon

    6. 57. Mixing of made-wine and spirits in warehouse

    7. 58. Mixing of wine and spirits in warehouse

    8. 59. Rendering imported wine or made-wine sparkling in warehouse

    9. 60. Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc

    10. 61. Remission or repayment of duty on spoilt wine or made-wine

  5. Part V

    Cider

    1. 62. Excise duty on cider

    2. 62A. Meaning of “sparkling” etc. in section 62

    3. 62B. Cider labelled as strong cider

    4. 63. Repayment of duty on imported cider used in the production or manufacture of other beverages, etc

    5. 64. Remission or repayment of duty on spoilt cider

  6. Part VI

    General Control Provisions

    1. Sale of dutiable alcoholic liquors

      1. 65. Excise licence for dealing wholesale in certain alcoholic liquors

      2. 66.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 66A. Blending of alcoholic liquors

      4. 67. Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers

      5. 68.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      6. 69. Miscellaneous provisions as to wholesalers and retailers of spirits

      7. 70.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      8. 71. Penalty for mis-describing liquor as spirits

      9. 71A.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      10. 72.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      11. 73.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      12. 74. Liquor to be deemed wine or spirits

    2. Methylated spirits

      1. 75. Licence or authority to manufacture and deal wholesale in methylated spirits

      2. 76.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 77. Power to make regulations relating to methylated spirits

      4. 78. Additional provisions relating to methylated spirits

      5. 79. Inspection of premises, etc

      6. 80. Prohibition of use of methylated spirits, etc. as a beverage or medicine

    3. Still licences

      1. 81.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 82. Power to make regulations with respect to stills

      3. 83.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    4. Relief from, and payment by instalments of, liquor licence duties

      1. 84.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      2. 85.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

      3. 86. Reduced duty on certain part-year licences

      4. 87, 88... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  7. Part VII

    Miscellaneous

    1. 89.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

    2. General

      1. 90. Regulations

      2. 91. Directions

      3. 92. Consequential amendments, repeals and saving and transitional provisions

      4. 93. Citation and commencement

  8. SCHEDULE 1

    Table of rates of duty on wine and made-wine

  9. SCHEDULE 2

    . .

  10. SCHEDULE 3

    CONSEQUENTIAL AMENDMENTS

  11. SCHEDULE 4

    REPEALS

An Act to consolidate the enactments relating to the excise duties on spirits, beer, wine, made-wine and cider together with certain other enactments relating to excise.

[22nd February 1979]

Annotations:

Modifications etc. (not altering text)

C1Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

C2Act modified by S.I. 1990/2167, art. 5

C3Act restricted (prosp.) by 1995 c. 4, s. 5(1)(6)

Commencement Information

I1Act wholly in force at 1.4.1979 see s. 93(2).

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