" the Commissioners ",
" container ",
" the Customs and Excise Acts 1979 ",
" excise warehouse ",
" goods ",
" hovercraft ",
" importer ",
" licence year ",
" nautical mile ",
" night ",
" occupier ",
" officer " and " proper " in relation to an officer,
" ship " and " British ship ",
" shipped ",
" shipment ",
" stores ",
" tons register ",
" warehouse ",
" warehousing regulations ".,


1. Spirits warehoused for 3 years or more,27.0900,
2. Spirits not warehoused or warehoused for less than 3 years,27.1650,

4th to 6th,¾,
7th to 9th,½,
10th to 12th,¼,

1st to 3rd,¾,
4th to 6th,½,
7th to 9th,¼,


Wine of an alcoholic strength—,,
not exceeding 15 per cent.,3.2500,
exceeding 15 but not exceeding 18 per cent.,3.7500,
exceeding 18 but not exceeding 22 per cent.,4.4150,
exceeding 22 per cent.,4.4150 plus £0.4700 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent. ; each of the above rates of duty being, in the case of sparkling wine, increased by £0.7150 per gallon.,


Made-wine of an alcoholic strength—,,
not exceeding 10 per cent.,2.1100,
exceeding 10 but not exceeding 15 per cent.,3.1600,
exceeding 15 but not exceeding 18 per cent.,3.4750,
exceeding 18 per cent.,3.4750 plus £0.4700 for every 1 per cent, or part of 1 per cent, in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £0.3300 per gallon.,

53 & 54 Vict. c. 8 .,The Customs and Inland Revenue Act 1890.,Section 31(2).,
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 .,The Customs and Excise Act 1952.,Part IV.,
Sections 226 to 228.,
Section 237.,
Sections 241 to 243.,
Section 263(3) to (5).,
In section 307(1), the definitions of " authorised methylator ", " beer ", " beer-primer ", " brewer" and " brewer for sale ", " British compounded spirits", "British spirits", "case", " cider ", " compounder ", " dealer ", " distiller " and " distillery ", " distiller's warehouse ", " gravity " and " original gravity ", "intoxicating liquor", "justices' licence" and " justices' on-licence ", " licensed methylator", " limited licence to brew beer "," made-wine "," methylated spirits ", " producer of wine ", "producer of made-wine "," proof ", " rectifier", " registered club ", " retail ", " retailer ", " spirits "," spirits of wine ", " wholesale " and " wine ".,
In section 315, paragraphs (c) and (d).,
In Schedule 10, paragraph 15.,
1 & 2 Eliz. 2. c. 34 .,The Finance Act 1953.,Section 2.,
6 & 7 Eliz. 2. c. 56 .,The Finance Act 1958.,Section 6.,
7 & 8 Eliz. 2. c. 58 .,The Finance Act 1959.,Section 2(1) and (5).,
Section 3(2), (3), (4) and (5).,
8 & 9 Eliz. 2. c. 44 .,The Finance Act 1960.,Section 3.,
Schedule 1.,
1963 c. 25 .,The Finance Act 1963.,Section 6.,
Schedule 2.,
1963 c. 31 .,The Weights and Measures Act 1963.,Section 59.,
In Schedule 10, paragraph 1(d).,
1964 c. 49 .,The Finance Act 1964.,Section 1(5).,
Section 2(5) and (6).,
1966 c. 18 .,The Finance Act 1966.,In Schedule 2, in paragraph 1, the words from " section 107(1) " to " spirits) " and paragraph 2.,
1967 c. 54 .,The Finance Act 1967,Section 1(5).,
Section 4 except, in subsection (5), paragraphs (a)(i) and (v).,
Section 6.,
In Schedule 5, paragraphs 2, 3 and 4.,
In Schedule 6, paragraphs 1, 3, 4, 7, 8, 9, 10 and 11.,
In Schedule 9, paragraphs 1 to 6.,
1968 c. 44 .,The Finance Act 1968.,Section 1(3).,
1968 c. 54 .,The Theatres Act 1968.,In Schedule 2 the amendment in section 162 of the Customs and Excise Act 1952.,
1969 c. 32 .,The Finance Act 1969.,Section 1(5)(b).,
In Schedule 7, paragraph 2.,
1970 c. 24 .,The Finance Act 1970.,Section 6(1) and (2)(a).,
Section 7, except subsections (5) and (8).,
1972 c. 41 .,The Finance Act 1972.,Section 57(3) and (4).,
1974 c. 30 .,The Finance Act 1974.,Section 4.,
1975 c. 45 .,The Finance (No. 2) Act 1975.,Sections 9 and 10.,
Sections 14 and 15.,
In Schedule 3, paragraphs 3 to 7, 9, 15, 24 to 37. 42, in paragraph 44, subparagraphs (a), (b) and (d) and paragraphs 45 to 47.,
Schedules 4 and 5.,
In Schedule 6, paragraphs 5, 6, 7 and 8.,
1976 c. 40 .,The Finance Act 1976.,Sections 2 and 3.,
In Schedule 3, paragraphs 1, 5, 7 and 9.,
1976 c. 66 .,The Licensing (Scotland) Act 1976.,In Schedule 7, paragraphs 3 and 4.,
1977 c. 36 .,The Finance Act 1977.,Section 1(1) to (5), (8) and (9).,
Schedules 1 and 2.,
1978 c. 42 .,The Finance Act 1978.,Section 2.,
In Schedule 12, paragraphs 1 to 5.,

1959 c. 9 (N.I.) .,The Finance Act (Northern Ireland) 1959.,Section 12(1) and (5).,
Section 13(2) to (5).,
Section 18(5).,
1963 c. 22 (N.I.) .,The Finance Act (Northern Ireland) 1963.,Section 19.,
Section 22(6),
Schedule 2.,
1967 c. 20 (N.I.) .,The Finance Act (Northern Ireland) 1967.,Section 15(1)(b) and (6).,
Section 17.,
Section 21(6).,
In Schedule 2, the amendment in the Finance Act (Northern Ireland) 1959.,

1976/1214 (N.I. 23) .,The Poisons (Northern Ireland) Order 1976.,In Schedule 2, paragraph 1.,