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Finance Act 1960

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This is the original version (as it was originally enacted).

3Spirits: abolition of certificates and consequential provisions

(1)It shall not be necessary for spirits sent out from the stock of a rectifier, compounder, dealer or retailer to be accompanied by a certificate, but where any spirits are so sent out, other than—

(a)spirits sent out from the stock of a dealer not exceeding in quantity one gallon at a time and sold by him under a retailer's licence to a person who is not a dealer in or retailer of spirits,

(b)spirits sent out from the stock of a retailer not exceeding in quantity one gallon of the same denomination at a time for any one person,

the person sending them out shall, subject to any dispensation granted by the Commissioners, send to the person to whom they are sent a spirits consignment note, and shall send it either with the spirits or so that it is either delivered or posted on the day on which the spirits are sent out.

(2)In this Act and the Act of 1952 "spirits consignment note " means a consignment note or similar document containing such particulars as the Commissioners may direct.

(3)Subsections (1) to (3) of section one hundred and eight of the Act of 1952 (which make provision for certificates) shall cease to have effect; and in subsection (5) of that section for the words " to which none of the foregoing provisions of this section applies " there shall be substituted the words

to which neither the foregoing subsection nor the requirement imposed by the Finance Act, 1960, to send a spirits consignment note applies.

(4)Paragraph (b) of subsection (1) of section two hundred and forty-three of the Act of 1952 (definition of Scotch whisky) shall apply for all purposes of customs and excise.

(5)For the purpose of applying them to spirits consignment notes, the provisions of the Act of 1952 specified in the First Schedule to this Act shall be amended as provided in that Schedule.

(6)This section and the said First Schedule shall have effect as from the fourth day of August, nineteen hundred and sixty.

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