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Finance Act 1989

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This is the original version (as it was originally enacted).

Alcoholic liquor duties

3Original gravity of beer

(1)In section 3(5) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (under which the gravity of worts as ascertained by the proper officer is relevant for certain purposes) for the words from “proper officer” to the end there shall be substituted the words “brewer in accordance with subsection (2) above and recorded by him in pursuance of regulations made under section 49 below.”

(2)This section applies to worts if the brewer ascertains their gravity in accordance with section 3(2) of the Alcoholic Liquor Duties Act 1979, for the purpose of the record kept by him in pursuance of regulations under section 49 of that Act, on or after the day on which this Act is passed.

4Blending made-wines etc

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

(2)In subsection (5) (which, where certain conditions are satisfied, lifts the 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 be chargeable under subsection (1) above on its importation into the United Kingdom; and

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

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

5Description as beer

Section 73 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (which prohibits anyone from describing as beer any substance on which beer duty has not been paid) shall cease to have effect.

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