Finance Act 1994

3 (1) The following decisions under or for the purposes of the M1 Alcoholic Liquor Duties Act 1979, that is to say— U.K.

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) any decision for the purposes of section 7 (exemption of spirits used for medical purposes) as to whether or not to recognise any article as used for medical purposes;

(c) any decision for the purposes of section 8 (remission of duty on spirits used for medical purposes etc.)—

(i) as to the use to which any article is or is to be put or as to the purposes for which it is or is to be used; or

(ii) as to the conditions subject to which the receipt and delivery of any spirits is permitted as mentioned in that section;

(d) any decision for the purposes of [F2 section 10 (remission of duty on spirits] for use in art or manufacture) as to whether or not permission or authorisation for any person to receive, or for the delivery of, any spirits without payment of duty is to be granted or withdrawn or as to the conditions subject to which any such permission or authorisation is granted;

(e) any decision as to whether or not any goods are to be directed under section 11 (goods not for human consumption) to be treated as not containing spirits or as to the conditions subject to which any goods are directed to be so treated;

(f) any decision for the purposes of section 12 (licences to manufacture spirits) as to whether or not a licence under that section is to be granted or as to the suspension or revocation of such a licence or as to the conditions subject to which such a licence is granted;

(g) any decision for the purposes of section 15 (distillers’ warehouses)—

(i) as to whether or not any approval is to be given to any place as a warehouse or any consent is to be given to any alteration in or addition to any warehouse;

(ii) as to the conditions subject to which any approval or consent is given for the purposes of that section; or

(iii) for the withdrawal of any such approval or consent;

(h) any decision for the purposes of section 18 (licences for rectifiers and compounders)—

(i) as to whether or not any person is to be granted a licence as a rectifier or compounder or permission to compound spirits without a licence;

(ii) as to the conditions subject to which any such licence or permission is granted; or

(iii) as to the revocation or withdrawal of any such licence or permission;

F3 (ha) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(j) any decision as to whether or not drawback is to be allowed in any case under section 42 (drawback on exportation etc.) or as to the conditions subject to which drawback is so allowed;

(k) any decision as to whether or not any duty is to be remitted or repaid under section 44 (remission or repayment of duty on beer used for the purposes of research or experiment) or as to the conditions subject to which any duty is so remitted or repaid;

[F5 (ka) any decision by the Commissioners as to whether or not to remit or repay duty under section 46 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on spoilt beer) or the amount of duty to be so remitted or repaid;]

(l) any decision for the purposes of section 49A as to whether or not any drawback is to be set against an amount chargeable in respect of excise duty on beer or as to the conditions subject to which any drawback is set against any such amount;

(m) any decision as to whether or not any permission for the purposes of section 57 or 58 (mixing of made-wine or wine with spirits) is to be given or withdrawn or as to the conditions subject to which any such permission is given;

[F6 (ma) any decision by the Commissioners as to whether or not to remit or repay duty under section 61 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on spoilt wine or made-wine) or the amount of duty to be so remitted or repaid;

(mb) any decision by the Commissioners as to whether or not to remit or repay duty under section 64 of the Alcoholic Liquor Duties Act 1979 (remission or repayment of duty on spoilt cider) or the amount of duty to be so remitted or repaid;]

F7 (n) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(o) any decision as to whether or not an authorisation or licence for the purposes of section 75 (F8 ... denatured alcohol) is to be granted to any person or as to the revocation or suspension of any such authorisation or licence.

[F9 (p) any decision for the purposes of Part 6A (wholesaling of controlled liquor) as to whether or not, and in which respects, any person is to be, or to continue to be, approved and registered or as to the conditions or restrictions subject to which any person is approved and registered.]

(2) Any decision which is made under or for the purposes of any regulations under section 13 or 77 of the M2 Alcoholic Liquor Duties Act 1979 (regulation of the manufacture of spirits, F10 ... and denatured alcohol) and is a decision [F11 —

(a)] as to whether or not any premises, plant or process is to be, or to continue to be, approved for any purpose or as to the conditions subject to which any premises, plant or process is so approved.[F12 ; or

(b) as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security.]

[F13 (2A) Any decision which is made under or for the purposes of any regulations under section 15 of the Alcoholic Liquor Duties Act 1979 (distillers' warehouses) and is a decision as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security.

(2B) Any decision which is made under or for the purposes of section 41A or 47, or any regulations under section 49, of the Alcoholic Liquor Duties Act 1979 (regulation of the making of beer) and is a decision—

(a) as to whether or not to register a person or premises under section 41A or 47;

(b) as to the conditions subject to which a person is, or premises are, so registered;

(c) as to the revocation of such a registration;

(d) as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; or

(e) as to whether or not to restrict or prohibit the movement of beer from one place to another without payment of duty.]

(3) Any decision which is made under or for the purposes of [F14 section 54 or 55] , or any regulations under section 56, of the M3 Alcoholic Liquor Duties Act 1979 (regulation of the making of wine and made-wine) and is a decision [F15 —

(a)] as to whether or not a licence under [F16 section 54 or 55] is to be granted or cancelled.

[F17 (b) as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; or

(c) as to the conditions subject to which, or the purposes for which, wine or made-wine may be moved from one place to another without payment of duty.]

[F18 (3A) Any decision which is made under or for the purposes of section 62 of the Alcoholic Liquor Duties Act 1979 (regulation of the making of cider), or any regulations under that section, and is a decision—

(a) as to whether or not to register, or to cancel the registration of, a maker of cider;

(b) as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; or

(c) as to the conditions subject to which, or the purposes for which, cider may be moved from one place to another without payment of duty.]

[F19 (4) Any decision which—

(a) is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and

(b) relates to the Alcoholic Liquor Duties Act 1979.]

Textual Amendments

F1 Sch. 5 para. 3(1)(a) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 52(2)(3)

F2 Words in Sch. 5 para. 3(1)(d) substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 8; S.I. 2005/1523, art. 2 (with art. 3)

F3 Sch. 5 para. 3(1)(ha) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), s. 187(2)(d)

F4 Sch. 5 para. 3(1)(i) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

F5 Sch. 5 para. 3(1)(ka) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 2(3)

F6 Sch. 5 para. 3(1)(ma), (mb) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 2(4)

F7 Sch. 5 para. 3(1)(n) repealed (19.7.2006) by Finance Act 2006 (c. 25), Sch. 26 Pt. 1(1)

F8 Words in Sch. 5 para. 3(1)(o) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

F9 Sch. 5 para. 3(1)(p) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(7)(8)

F10 Words in Sch. 5 para. 3(2) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

F11 Word in Sch. 5 para. 3(2) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 3(2)

F12 Sch. 5 para. 3(2)(b) and word inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 3(3)

F13 Sch. 5 para. 3(2A)(2B) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 4

F14 Words in Sch. 5 para. 3(3) substituted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 5(2)

F15 Word in Sch. 5 para. 3(3) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 5(3)

F16 Words in Sch. 5 para. 3(3) substituted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 5(4)

F17 Sch. 5 para. 3(3)(b)(c) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 5(5)

F18 Sch. 5 para. 3(3A) inserted (21.7.2008 with effect in accordance with s. 125(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 42 para. 6

F19 Sch. 5 para. 3(4) inserted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 17(2); S.I. 2001/3300, art. 2

Marginal Citations

M1 1979 c. 4.

M2 1979 c. 4.

M3 1979 c. 4.