Finance Act 1981 (c. 35)

SCHEDULES

SCHEDULE 8 Miscellaneous Customs and Excise Amendments

PART II Amendments of [1979 c. 4.] Alcoholic Liquor Duties Act 1979

Definitions of " wholesale " and " wholesaler "

11 For the definitions of "wholesale" and "wholesaler" in section 4(1) there shall be substituted—

• “" wholesale ", in relation to dealing in dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not less than the following, namely—

  (a)

  in the case of spirits, wine or made-wine, 9 litres or 1 case ; or

  (b)

  in the case of beer or cider, 20 litres or 2 cases;

• " wholesaler " means a person who deals wholesale in dutiable alcoholic liquor;”.