http://www.legislation.gov.uk/ukpga/1979/4/bodyAlcoholic Liquor Duties Act 1979 (repealed)Alcoholic Liquor Duties Act 1979 (repealed)1980-02-29texttext/xmlenStatute Law Database2024-05-17Expert Participation2023-08-01
s. 42Alcoholic Liquor Duties Act 1979Finance Act 1998s. 5(1) Sch. 27 Pt. 1(1) Notes. 5(2)
Part I Preliminary The alcoholic liquors dutiable under this Act.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ascertainment of strength volume and weight of alcoholic liquors.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of and method of ascertaining gravity of liquids.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation.4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part II Spirits<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Charge of excise duty Spirits: charge of excise duty.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Reliefs from excise dutyExemption from duty on spirits in flavourings5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to exempt angostura bitters from duty.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6A Exemption from duty of spirits in articles used for medical purposes.7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission of duty in respect of spirits used for medical or scientific purposes.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission of duty on spirits for methylation.9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission of duty on spirits for use in art or manufacture.10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relief from duty on imported goods not for human consumption containing spirits.11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Manufacture of spirits Licence to manufacture spirits.12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to make regulations relating to manufacture of spirits.13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duty on spirits—attenuation charge.14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Distiller’s warehouse.15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Racking of duty-paid spirits at distillery. 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offences in connection with removal of spirits from distillery, <Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Rectifying and compounding of spirits Rectifier’s and compounder’s licences.18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Regulation of rectifying and compounding.19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for excess or deficiency in rectifier’s stock.20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions relating to rectifiers. 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback on British compounds and spirits of wine.22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Allowance on British compounds.23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> General provisions relating to manufacture of spirits and British compounds Restriction on carrying on of other trades by distiller or rectifier.24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Penalty for unlawful manufacture of spirits, etc.25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> General provisions relating to spirits Importation and exportation of spirits.26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Restriction on transfer of British spirits in warehouse.32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions on use of certain goods relieved from spirits duty.33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition of grogging.34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Returns as to importation, manufacture, sale or use of alcohols.35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part III Beer<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Charge of excise duty
General beer duty36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/><Emphasis>Beer from small breweries</Emphasis> Beer from small breweries: introductory36A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation of provisions relating to small brewery beer36B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “small brewery beer": beer from singleton breweries36C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries36D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “small brewery beer": beer from co-operated breweries36E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries36F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assessments where incorrectly low rate of duty applied36G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/><Emphasis>Power to vary rates</Emphasis> Power to vary reduced rate provisions36H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/>Charge of excise duty: high strength beerHigh strength beer duty37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Reliefs from excise dutyExemption from duty of beer brewed for private consumption.41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Suspension of duty: registration of persons and premises.41A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback on exportation, removal to warehouse, shipment as stores, etc. 42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .43 Remission or repayment of duty on beer used for purposes of research or experiment.44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .45 Remission or repayment of duty on spoilt beer.46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/>Producing of beer Registration of producers of beer.47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Licence to use premises for adding solutions to beer.48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Beer regulations.49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback allowable to registered brewer.49A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51 Offences in connection with fraudulent evasion of duty.52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53Part IV Wine and Made-Wine Wine: charge of excise duty.54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Made-wine: charge of excise duty.55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Post-duty point dilution of wine or made-wine55ZA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Wine and made-wine of a strength not exceeding 5.5 per cent.55A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cider labelled as made-wine.55B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to regulate making of wine and made-wine and provide for charging duty thereon.56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mixing of made-wine and spirits in warehouse.57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mixing of wine and spirits in warehouse.58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rendering imported wine or made-wine sparkling in warehouse.59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission or repayment of duty on spoilt wine or made-wine.61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part V Cider Excise duty on cider.62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of “sparkling” etc. in section 62.62A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cider labelled as strong cider or mid-strength cider.62B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remission or repayment of duty on spoilt cider.64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part VI General Control Provisions<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Sale of dutiable alcoholic liquorsRetail containers of certain alcoholic liquors to be stamped64A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Excise licence for dealing wholesale in certain alcoholic liquors.65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66 Blending of alcoholic liquors.66A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68 Miscellaneous provisions as to wholesalers and retailers of spirits.69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 Penalty for mis-describing liquor as spirits.71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .71A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73 Liquor to be deemed wine or spirits.74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Denatured alcohol Licence or authority to manufacture and deal wholesale in denatured alcohol.75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76 Power to make regulations relating to denatured alcohol.77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Defaults in respect of denatured alcohol.78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inspection of premises, etc.79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition of use of denatured alcohol, etc. as a beverage or medicine.80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Still licences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 Power to make regulations with respect to stills.82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> Relief from, and payment by instalments of, liquor licence duties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Reduced duty on certain part-year licences.86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87PART 6AWholesaling of controlled liquorDefinitions88A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Further provision relating to definitions88B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Approval to carry on controlled activity88C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The register of approved persons88D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Regulations relating to approval, registration and controlled activities88E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restriction on buying controlled liquor wholesale88F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Offences88G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Penalties88H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Regulations88I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Groups88J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Index88K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part VII Miscellaneous. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89<CommentaryRef Ref="key-430dd7e5be06a7dafbc64a20c5399689"/> General Regulations.90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Directions.91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consequential amendments, repeals and saving and transitional provisions.92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Citation and commencement.93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)