SCHEDULE 2 E+WAlternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act

Alcoholic Liquor Duties Act 1979 (c.4) E+W

3.—(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.

(2) In section 17 (offences in connection with removal of spirits from distillery, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.

(3) In section 25 (penalty for unlawful manufacture of spirits, etc)(1), in subsection (1), in the words following paragraph (d), for “level 5 on the standard scale” substitute “£20,000”.

(4) In Schedule 2A (duty stamps)(2)—

(a) in paragraph 5(3), for “level 5 on the standard scale” substitute “£20,000”;

(b) in paragraph 6(3), for “level 5 on the standard scale” substitute “£20,000”;

(c) in paragraph 7(3), for “level 5 on the standard scale” substitute “£20,000”.

Commencement Information

I1 Sch. 2 para. 3 in force at 12.3.2015, see reg. 1(1)

(1)

In section 25(1),the reference to “level 5 on the standard scale” was substituted for the reference to “£1,000” by section 46 of the Criminal Justice Act 1982 (c.48).

(2)

Schedule 2A was inserted by the Finance Act 2004 (c.12), section 4(2) and Schedule 1.