Alcoholic Liquor Duties Act 1979

4 Interpretation. U.K.

(1) In this Act, unless the context otherwise requires,—

• [F1 “alcohol” has the meaning given by section 2 above;]

• [F2 “authorised denaturer” means a person authorised under section 75(1) below to denature dutiable alcoholic liquor;]

• “beer” has the meaning given by section 1 above;

• F3 ...

• F4 ...

• “British compounded spirits” means spirits which have, in the United Kingdom, had any flavour communicated thereto or ingredient or material mixed therewith, not being [F5 denatured alcohol];

• “case”, in relation to dutiable alcoholic liquor, means 1 dozen units each consisting of a container holding not less than [F6 65 nor more than 80 centilitres], or the equivalent of that number of such units made up wholly or partly of containers of a larger or smaller size;

• “cider” has the meaning given by section 1 above;

• “compounder” means a person holding a licence as a compounder under section 18 below;

• [F7 “denatured alcohol” means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol;]

• “distiller”, means a person holding a distiller’s licence under section 12 below;

• “distiller’s licence” has the meaning given by section 12(1) below;

• “distiller’s warehouse” means a place of security provided by a distiller and approved by the Commissioners under section 15(1) below;

• “distillery” means premises where spirits are manufactured, whether by distillation of a fermented liquor or by any other process;

• “dutiable alcoholic liquor” has the meaning given by section 1(1) above;

• “duty” has the meaning given by section 1(1) above and “duty-paid”, “duty-free” and references to drawback shall be construed accordingly;

• [F8 “general beer duty” has the meaning given by section 36(1ZAA);]

• “gravity” and “original gravity” have the meanings given by section 3 above;

• [F8 “high strength beer duty” has the meaning given by section 37(3);]

• “justices’ licence” and “justices on-licence”—

  (a)

  F9 ...

  (b)

  in the application of this Act to Northern Ireland mean a licence corresponding to the relevant licence such as is mentioned in paragraph (a) of this definition;

• “licensed”, in relation to a producer of wine or of made-wine, means a producer who holds a licence to produce wine or made-wine respectively under subsection (2) of section 54 or 55 below;

• [F10 “licensed denaturer” means a person holding a licence under section 75(2) below;]

• F4 . . .

• “made-wine” has the meaning given by section 1 above;

• “the Management Act” means the M1 Customs and Excise Management Act 1979;

• F11 ...

• [F12 “package”, in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers;

• “packager”, in relation to beer, means a person carrying on the business of packaging beer;]

• “the prescribed sum”, in relation to the penalty provided for an offence, means—

  (a)

  if the offence was committed in England or Wales F13 ... , the prescribed sum within the meaning of [F14 section 32 of the Magistrates’ Court Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

  (b)

  if the offence was committed in Scotland, the prescribed sum within the meaning of [F15 subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section)];

  (c)

  [F16 if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]

• “producer of made-wine” includes a person who renders made-wine sparkling and “produce”, in relation to made-wine, shall be construed accordingly;

• “producer of wine” includes a person who renders wine sparkling, and “produce”, in relation to wine, shall be construed accordingly;

• F17 . . .

• “rectifier” means a person holding a licence as a rectifier under section 18 below;

• [F18 “registered brewer” has the meaning given by section 47(1) below;]

• “registered club” means a club F9 ... F19 ... which is for the time being a registered club within the meaning of the [F20 Registration of Clubs (Northern Ireland) Order 1996];

• “retailer” means—

  (a)

  in relation to dutiable alcoholic liquor, a person who sells such liquor by retail;

  (b)

  F21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “Scottish licence” includes a licence of a type described in Schedule 1 to the M2 Licensing (Scotland) Act 1976, (other than an off-sale licence), an occasional licence granted in terms of section 33 of the said Act, an occasional permission granted in terms of section 34 of the said Act, and a licence granted in terms of section 40 of the said Act;

• “spirits” has the meaning given by section 1 above;

• F22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “spirits of wine” means plain spirits of a strength of not less than [F23 80 per cent.] manufactured in the United Kingdom;

• [F1 “strength”, in relation to any liquor, has the meaning given by section 2 above;]

• [F24 “wholesale” [F25 (except in Part 6A)], in relation to dealing in dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not less than the following, namely—

(a) in the case of spirits, wine or made-wine, 9 litres or 1 case; or

(b) in the case of beer or cider, 20 litres or 2 cases;]

• [F24 “wholesaler” means a person who deals wholesale in dutiable alcoholic liquor;]

• “wine” has the meaning given by section 1 above.

(2) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Management Act

• “the Commissioners”

• “container”

• “the Customs and Excise Acts 1979”

• [F26 “ excise duty point ”]

• “excise warehouse”

• “goods”

• “hovercraft”

• “importer”

• F27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “night”

• “occupier”

• “officer” and “proper” in relation to an officer

• “ship” and “British ship”

• “shipped”

• “shipment”

• “stores”

• “tons register”

• [F29 “United Kingdom waters”]

• “warehouse”

• “warehousing regulations”.

(4) For the purposes of this Act [F30 (except in Part 6A)], selling by retail, in relation to dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not exceeding the following, that is to say—

(a) in the case of spirits, wine or made-wine, [F31 9 litres] or 1 case;

(b) in the case of beer or cider, [F31 21 litres] or 2 cases.

Textual Amendments

F1 Definition inserted by S.I. 1979/241, art. 8(a)(i)

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

F3 Words in s. 4(1) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 51(3)(5)

F4 S. 4(1): definitions of “brewer”, “brewer for sale” and “limited licence to brew beer” repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 5(2), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II

F5 Words in s. 4(1) substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(b); S.I. 2005/1523, art. 2 (with art. 3)

F6 Words substituted by S.I. 1979/241, art. 8(a)(ii)

F7 Words in s. 4(1) inserted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(c); S.I. 2005/1523, art. 2 (with art. 3)

F8 Words in s. 4(1) inserted (19.7.2011) by Finance Act 2011 (c. 11), Sch. 1 para. 3

F9 Words in s. 4 repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 72, Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)

F10 Words in s. 4(1) substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 1(d); S.I. 2005/1523, art. 2 (with art. 3)

F11 Words in s. 4(1) 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)

F12 S. 4(1): definitions of “package” and “packager” inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 5(3); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I

F13 Words repealed by S.I. 1984/703, (N.I. 3) Sch. 6 para. 9(a) and Sch. 7

F14 Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 180

F15 S. 4(1): words in the definition of “the prescribed sum” (b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 20

F16 Para. (c) of the definition of “the prescribed sum” inserted by SI 1984/703, (N.I. 3) Sch. 6 para. 9(b)

F17 Definition of “proof” repealed by S.I. 1979/241, art. 8(a)(iv)

F18 S. 4(1): definition of “registered brewer” inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 5(4); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I

F19 Words in s. 4(1) repealed (S.) (1.9.2009 at 5.00 a.m.) by The Licensing (Scotland) Act 2005 (Consequential Provisions) Order 2009 (S.S.I. 2009/248), art. 1(1), sch. 2 (with art. 3)

F20 S. 4(1): words in definition of “registered club” substituted (20.2.1997) by S.I. 1996/3159 (N.I. 23), art. 52(2), Sch. 7 para. 1

F21 Para. (b) of the definition of “retailer” repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

F22 Definitions repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

F23 Words substituted by S.I. 1979/241, art. 8(a)(iii)

F24 Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 11

F25 Words in s. 4(1) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(2)(a)(8)

F26 Words in s. 4(3) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(2)(b)(8)

F27 Words repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

F28 Words repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3 Sch. 2

F29 Expression inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 5(1)

F30 Words in s. 4(4) inserted (26.3.2015) by Finance Act 2015 (c. 11), s. 54(2)(c)(8)

F31 Words substituted by S.I. 1979/241, art. 8(b)

Marginal Citations

M1 1979 c. 2

M2 1976 c. 66