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 ”.