Finance Act 1989

Alcoholic liquor duties E+W+S+N.I.

3 Original gravity of beer. E+W+S+N.I.

(1) In section 3(5) of the M1 Alcoholic Liquor Duties Act 1979(under which the gravity of worts as ascertained by the proper officer isrelevant for certain purposes) for the words from “proper officer” to theend there shall be substituted the words “brewer in accordance withsubsection (2) above and recorded by him in pursuance of regulations madeunder section 49 below.”

(2) This section applies to worts if the brewer ascertains their gravity inaccordance with section 3(2) of the Alcoholic Liquor Duties Act 1979, for thepurpose of the record kept by him in pursuance of regulations under section49 of that Act, on or after the day on which this Act is passed.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M1 1979 c. 4.

4 Blending made-wines etc. E+W+S+N.I.

(1) Section 55 of the Alcoholic Liquor Duties Act 1979 (charge of excise dutyon made-wine) shall be amended as follows.

(2) In subsection (5) (which, where certain conditions are satisfied, liftsthe requirement to hold a licence for premises where made-wine is produced),after paragraph (d) there shall be added “and

(e) he does not blend or otherwise mix—

(i) two or more made-wines, or

(ii) one or more made-wines and one or more wines,

so as to produce made-wine the rate of duty applicable to which is higher than the rate applicable to at least one of the constituent liquors. ”

(3) After subsection (5) there shall be inserted—

“(5A) For the purposes of subsection (5) above—

(a) the rate of duty applicable to any made-wine is that which is or would bechargeable under subsection (1) above on its importation into the UnitedKingdom; and

(b) the rate of duty applicable to any wine is that which is or would bechargeable under subsection (1) of section 54 above on its importation intothe United Kingdom.”

(4) This section shall have effect in relation to the blending or other mixingof made-wines, or of made-wines and wines, on or after the day on which thisAct is passed.

5 Description as beer. E+W+S+N.I.

Section 73 of the M2 Alcoholic Liquor Duties Act 1979(which prohibits anyone from describing as beer any substance on which beerduty has not been paid) shall cease to have effect.

Annotations:

Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Marginal Citations

M2 1979 c. 4.