Part 1Excise duties
Alcoholic liquor duties
5Repeal of provisions of ALDA 1979 of no practical utility etc
1
The following provisions of ALDA 1979 shall cease to have effect—
a
section 12(4) (power to refuse or revoke distiller's licence where premises near to premises of a rectifier, registered brewer or vinegar-maker);
b
section 14 (duty on spirits – attenuation charge);
c
section 15(4) (provision of accommodation in distiller's warehouse);
d
section 18(5) (power to refuse licence as a rectifier where premises near to premises of a distillery);
e
section 21 (restrictions relating to rectifiers);
f
section 24 (restriction on carrying on of other trades by distiller or rectifier);
g
section 26 (importation and exportation of spirits);
h
section 32 (restriction on transfer of British spirits in warehouses);
i
section 35 (returns as to importation, manufacture, sale or use of alcohols);
j
section 55A (wine and made-wine of a strength not exceeding 5.5%);
k
section 67 (power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers);
l
section 69 (miscellaneous provisions as to wholesalers and retailers of spirits);
m
section 71 (penalty for mis-describing liquor as spirits);
n
section 74 (liquor to be deemed wine or spirits); and
o
section 82 (power to make regulations with respect to stills).
2
In consequence of the repeal of section 55A of ALDA 1979, that Act is amended as follows.
3
In section 54 (wine: charge of excise duty), in subsection (4A), for “wine to which section 55A below applies” substitute “
wine of a strength not exceeding 5.5 per cent
”
.
4
In section 55 (made-wine: charge of excise duty), in subsections (4A) and (5)(d), for “made-wine to which section 55A below applies” substitute “
made-wine of a strength not exceeding 5.5 per cent
”
.