Search Legislation

The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006

What Version

 Help about what version
  • Draft legislation

Opening Options

 Help about opening options

Draft Legislation:

This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.

Draft Order laid before the House of Commons under paragraph 2 of Schedule 2A to the Alcoholic Liquor Duties Act 1979, for approval by resolution of that House.

Draft Statutory Instruments

2006 No. 0000

excise

The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006

Made

[date] 2006

Coming into force

1st February 2006

The Treasury make the following Order, in exercise of the power conferred by paragraph 2(2) of Schedule 2A to the Alcoholic Liquor Duties Act 1979(1)

In accordance with paragraph 2(3) of Schedule 2A to that Act a draft of this instrument has been laid before, and approved by a resolution of, the House of Commons.

1.  This Order may be cited as the Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006 and comes into force on 1st February 2006.

2.  In paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps: alcoholic liquors to which Schedule applies)—

(a)in paragraph (a), after “spirits” insert “of a strength of 30 per cent or more”, and

(b)in paragraph (b), for “exceeding 22 per cent” substitute “of 30 per cent or more”.

[Name]

[Name]

Two of the Lords Commissioners of Her Majesty’s Treasury

[date] 2006

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which comes into force on 1st February 2006, reduces the range of products that are required to bear duty stamps. It amends paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979(c.4) so that the Schedule only applies to spirits, wine, and made-wine, of a strength of 30 per cent alcohol by volume or more, whereas it had previously applied to all spirits, as well as wine or made-wine of a strength exceeding 22 per cent alcohol by volume.

A full regulatory impact assessment of duty stamps was published on 8 April 2004. An update to this document which assesses the effect of the Duty Stamps Regulations 2006 (S.I. 2006/ ) and the changes made by this Order, on the costs to business was published in December 2005 and is available from:

HM Revenue & Customs

Duty Stamps Team

Excise and Stamp Taxes

3 West, Ralli Quays

3 Stanley Street

Salford

M60 9LA

(1)

1979 c. 4; Schedule 2A was inserted by the Finance Act 2004 (c.12), section 4(2) and Schedule 1.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once