Alcoholic Liquor Duties Act 1979

77 Power to make regulations relating to methylated spirits. U.K.

(1) The Commissioners may with a view to the protection of the revenue make regulations—

(a) regulating the methylation of spirits and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of methylated spirits;

(b) prescribing the spirits which may be used, and the substances which may be mixed therewith, for methylation;

(c) permitting spirits to be methylated in warehouse;

(d) permitting [F1 dealing wholesale (within the meaning of section 75 above) without a licence in] such methylated spirits as may be specified in the regulations;

(e) regulating the importation, receipt, removal, storage and use of spirits for methylation;

(f) regulating the storage and removal of substances to be used in methylating spirits;

(g) prescribing the manner in which account is to be kept of stocks of methylated spirits in the possession of authorised or licensed methylators and of retailers of methylated spirits;

(h) for securing any duty chargeable in respect of methylated spirits of any class.

(2) Different regulations may be made under this section with respect to different classes of methylated spirits or different kinds of methylated spirits of any class [F2 and, without prejudice to the generality of subsection (1) above, regulations under this section may—

(a) provide for the imposition under the regulations of conditions and restrictions relating to the matters mentioned in that subsection, and

(b) impose or provide for the imposition by regulations of requirements on authorised or licensed methylators and on retailers of methylated spirits to keep and preserve records relating to their businesses as such and to produce them to an officer when required to do so for the purpose of allowing him to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period.]

[F3 (2A) Where any documents removed under the powers conferred by subsection (2)(b) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.]

(3) If any person contravenes or fails to comply with any regulation under this section, [F4 or with any condition, restriction or requirement imposed under such a regulation, [F5 his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]].

(4) If, save as permitted by any regulation under this section, any person [F6 deals wholesale (within the meaning of section 75 above) in] methylated spirits otherwise than under and in accordance with a licence under section 75 . . . F7 above, [F8 his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

(5) Any spirits or methylated spirits in respect of which [F9 there is such a contravention or failure to comply as is mentioned in subsection (3) above or any such dealing as is mentioned in subsection (4) above] shall be liable to forfeiture.

(6) Nothing in any regulations made under this section shall prejudice the operation of the M1 Methylated Spirits (Sale by Retail) (Scotland) Act 1937.

Textual Amendments

F1 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(a)

F2 S. 77(2) and words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)

F3 S. 77(2A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)

F4 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(d)

F5 Words in s. 77(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(1) (with s. 19(3)); S.I. 1994/2679, art. 3

F6 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III

F7 Words repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III

F8 Words in s. 77(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(2) (with s. 19(3)); S.I. 1994/2679, art. 3

F9 Words in s. 77(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(3) (with s. 19(3)); S.I. 1994/2679, art. 3

Modifications etc. (not altering text)

C1 S. 77 extended (27.7.1993) by 1993 c. 34, s. 8(2).

C2 S. 77(1)(e) extended (27.7.1993) by 1993 c. 34, s. 8(2)(b).

Marginal Citations

M1 1937 c. 48.