Alcoholic Liquor Duties Act 1979

1. Introductory Text

2. PART I Preliminary

   1. 1. The alcoholic liquors dutiable under this Act

   2. 2. Ascertainment of strength, weight and volume of spirits and other liquors

   3. 3. Meaning of and method of ascertaining gravity of liquids

   4. 4. Interpretation

3. PART II Spirits

   1. Charge of excise duty

      1. 5. Spirits: charge of excise duty

   2. Reliefs from excise duty

      1. 6. Power to exempt angostura bitters from duty

      2. 7. Exemption from duty of spirits in articles used for medical purposes

      3. 8. Repayment of duty in respect of spirits used for medical or scientific purposes

      4. 9. Remission of duty on spirits for methylation

      5. 10. Remission of duty on spirits for use in art or manufacture

      6. 11. Relief from duty on imported goods not for human consumption containing spirits

   3. Manufacture of spirits

      1. 12. Licence to manufacture spirits

      2. 13. Power to make regulations relating to manufacture of spirits

      3. 14. Duty on spirits-attenuation charge

      4. 15. Distiller's warehouse

      5. 16. Racking of duty-paid spirits at distillery

      6. 17. Offences in connection with removal of spirits from distillery, etc.

   4. Rectifying and compounding of spirits

      1. 18. Rectifier's and compounder's licences

      2. 19. Regulation of rectifying and compounding

      3. 20. Penalty for excess or deficiency in rectifier's stock

      4. 21. Restrictions relating to rectifiers

      5. 22. Drawback on British compounds and spirits of wine

      6. 23. Allowance on British compounds

   5. General provisions relating to manufacture of spirits and British compounds

      1. 24. Restriction on carrying on of other trades by distiller or rectifier

      2. 25. Penalty for unlawful manufacture of spirits, etc.

   6. General provisions relating to spirits

      1. 26. Importation and exportation of spirits

      2. 27. Spirits consignment and spirits advice notes

      3. 28. Regulations about the keeping and production of spirits advice and spirits consignment notes, etc.

      4. 29. Offences in connection with spirits advice and spirits consignment notes

      5. 30. Special provisions as to spirits advice and spirits consignment notes

      6. 31. Restriction on delivery of immature spirits for home use

      7. 32. Restriction on transfer of British spirits in warehouse

      8. 33. Restrictions on use of certain goods relieved from spirits duty

      9. 34. Prohibition of grogging

      10. 35. Returns as to importation, manufacture, sale or use of alcohols

4. PART III Beer

   1. Charge of excise duty

      1. 36. Beer: charge of excise duty

   2. Computation of excise duty

      1. 37. Charge of duty on beer brewed in the United Kingdom: general

      2. 38. Charge of duty on beer brewed in the United Kingdom: brewer for sale

      3. 39. Charge of duty on beer brewed in the United Kingdom: private brewer,

      4. 40. Charge of duty on imported beer

   3. Reliefs from excise duty

      1. 41. Exemption from duty of beer brewed for private consumption

      2. 42. Drawback on exportation, removal to warehouse, shipment as stores, etc.

      3. 43. Warehousing of beer for exportation, etc.

      4. 44. Remission or repayment of duty on beer used for purposes of research or experiment

      5. 45. Repayment of duty on beer used in the production or manufacture of other beverages, etc.

      6. 46. Remission or repayment of duty on spoilt beer

   4. Brewing of beer

      1. 47. Licences to brew beer

      2. 48. Licence to use premises for adding solutions to beer

      3. 49. Power to regulate manufacture of beer by brewers for sale

      4. 50. Regulations as respects sugar kept by brewers for sale

      5. 51. Power to require production of books by brewers for sale

      6. 52. Offences by brewers for sale

      7. 53. Special provisions as to holders of limited licences to brew beer

5. PART IV Wine and Made-Wine

   1. 54. Wine: charge of excise duty

   2. 55. Made-wine: charge of excise duty

   3. 56. Power to regulate making of wine and made-wine and provide for charging duty thereon

   4. 57. Mixing of made-wine and spirits in warehouse

   5. 58. Mixing of wine and spirits in warehouse

   6. 59. Rendering imported wine or made-wine sparkling in warehouse

   7. 60. Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.

   8. 61. Remission or repayment of duty on spoilt wine or made-wine

6. PART V Cider

   1. 62. Excise duty on cider

   2. 63. Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.

   3. 64. Remission or repayment of duty on spoilt cider

7. PART VI General Control Provisions

   1. Sale of dutiable alcoholic liquors

      1. 65. Excise licence for dealing wholesale in certain alcoholic liquors

      2. 66. Excise licence not required for sale of certain alcoholic liquors

      3. 67. Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers

      4. 68. Penalty for excess in stock of wholesaler or retailer of spirits

      5. 69. Miscellaneous provisions as to wholesalers and retailers of spirits

      6. 70. General offences in connection with sale of spirits

      7. 71. Penalty for mis-describing liquor as spirits

      8. 72. Offences by wholesaler or retailer of beer

      9. 73. Penalty for mis-describing substances as beer

      10. 74. Liquor to be deemed wine or spirits

   2. Methylated spirits

      1. 75. Licence or authority to manufacture and deal wholesale in methylated spirits

      2. 76. Licence to retail methylated spirits

      3. 77. Power to make regulations relating to methylated spirits

      4. 78. Additional provisions relating to methylated spirits

      5. 79. Inspection of premises, etc.

      6. 80. Prohibition of use of methylated spirits, etc. as a beverage or medicine

   3. Still licences

      1. 81. Licence for keeping still otherwise than as a distiller, etc.

      2. 82. Power to make regulations with respect to stills

      3. 83. Power of entry on premises of person keeping or using still

   4. Relief from, and payment by instalments of, liquor licence duties

      1. 84. Reduced duty on excise licence for sale of spirits for medical purposes, etc.

      2. 85. Reduced duty on part-year licences generally

      3. 86. Reduced duty on certain part-year licences

      4. 87. Relief from duty on discontinuance of trade

      5. 88. Payment of licence duty in two instalments

8. PART VII Miscellaneous

   1. Saving for certain privileges relating to sale of wine

      1. 89. Saving for Cambridge University and Vintners company

   2. General

      1. 90. Regulations

      2. 91. Directions

      3. 92. Consequential amendments, repeals and saving and transitional provisions

      4. 93. Citation and commencement

9. SCHEDULES

   1. SCHEDULE 1

      Wine: Rates of Duty

   2. SCHEDULE 2

      Made-Wine: Rates of Duty

   3. SCHEDULE 3

      Consequential Amendments

      1. Food and Drugs Act 1955

         1. 1. In section 3(4) of the Food and Drugs Act 1955,...

      2. Food and Drugs (Scotland) Act 1956

         1. 2. In section 3(4) of the Food and Drugs (Scotland) Act...

      3. Weights and Measures Act 1963

         1. 3. In section 58 of the Weights and Measures Act 1963,...

         2. 4. In Part VI of Schedule 4 to the Weights and...

      4. Licensing Act 1964

         1. 5. (1) The Licensing Act 1964 shall be amended as provided...

      5. Weights and Measures Act (Northern Ireland) 1967

         1. 6. In section 41 of the Weights and Measures Act (Northern...

         2. 7. In Part VI of Schedule 2 to the Weights and...

      6. Licensing Act (Northern Ireland) 1971

         1. 8. (1) The Licensing Act (Northern Ireland) 1971 shall be amended...

      7. Licensing (Scotland) Act 1976

         1. 9. In section 139(1) of the Licensing (Scotland) Act 1976 the...

   4. SCHEDULE 4

      Repeals

      1. PART I Enactments of the Parliament of the United Kingdom

      2. PART II Enactments of the Parliament of Northern Ireland

      3. PART III Northern Ireland Instrument