(1)—(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
Textual Amendments
F1S. 65(1)–(7) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1
Textual Amendments
F3S. 66 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 19 Pt. III Note 1
(1)Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors—
(a)each of which is of a kind mentioned in paragraphs (a) to (e) of section 1(1) above, but
(b)not all of which fall within the same one of those paragraphs,
except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.
(2)Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors which—
(a)fall within the same paragraph of section 1(1) above, but
(b)are not all of the same alcoholic strength,
except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.
(3)In relation to the blending of particular alcoholic liquors—
(a)if the liquor which is the product of the blending is beer, permitted premises are premises which are registered under section 41A above and premises in respect of which a person is registered under section 47 above;
(b)if the liquor which is the product of the blending is wine, permitted premises are premises in respect of which a licence under section 54(2) above is held;
(c)if the liquor which is the product of the blending is made-wine, permitted premises are premises in respect of which a licence under section 55(2) above is held;
(d)if the liquor which is the product of the blending is cider, permitted premises are premises in respect of which a person is registered under section 62 above.
(4)Subsections (1) and (2) above do not apply unless the blending is done with a view to offering for sale the liquor which is the product of the blending.
(5)Subsections (1) and (2) above do not apply where the liquor which is the product of the blending is intended for consumption on the premises on which the blending takes place.
(6)The Commissioners may direct that subsections (1) and (2) above shall not apply to the blending of alcoholic liquors in such circumstances as are specified in the direction.
(7)Where a person contravenes subsection (1) or (2) above, the following shall be liable to forfeiture—
(a)the liquor which is the product of the blending;
(b)all such vessels, utensils and materials for the blending of alcoholic liquors as are found in his possession.
(8)In this section any reference to blending liquors includes a reference to otherwise mixing them.]
Textual Amendments
F4S. 66A inserted (27.7.1993 with application in relation to the blending or other mixing of alcoholic liquors on or after that date) by 1993 c. 34, s. 5(1)(4).
(1)The Commissioners may, with a view to the protection of the revenue, make regulations regulating the keeping of spirits, beer, wine, made-wine or cider respectively by wholesalers and retailers.
(2)If any person contravenes or fails to comply with any regulation made under this section, [F5his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any liquor, container or utensil in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Textual Amendments
F5Words in s. 67(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 42 (with s. 19(3)); S.I. 1994/2679, art. 3
Textual Amendments
F6S. 68 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20 and Sch. 19 Pt. III
(1)[F7Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose.] A wholesaler of spirits shall not carry on his business on any premises communicating otherwise than by a public roadway with any premises entered or used by a distiller or rectifier.
(2)Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose, a retailer of spirits shall not—
(a)carry on his business on any premises which are entered or used by a distiller or rectifier or which communicate otherwise than by a public roadway with any such premises; or
(b)be concerned or interested in the business of a distiller or rectifier carried on upon any premises within [F83 kilometres] of any premises at which he sells spirits by retail.
(3)If any person contravenes or fails to comply with subsection (1) or (2) above or any condition imposed under subsection (2) above, [F9his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(4)A retailer of spirits shall not, unless he is also a wholesaler of spirits, sell or send out spirits to a rectifier or to a wholesaler or retailer of spirits, nor shall he buy or receive spirits from another such retailer who is not also such a wholesaler; and if he contravenes or fails to comply with this subsection [F10his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Textual Amendments
F7Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 21
F8Words in s. 69(2) substituted (31.8.1992) by S.I. 1992/1917, art. 2(b)
F9Words in s. 69(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 43(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F10Words in s. 69(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 43(2) (with s. 19(3)); S.I. 1994/2679, art. 3
Textual Amendments
F11S. 70 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1
(1)If any person—
(a)for the purpose of selling any liquor, describes the liquor (whether in any notice or advertisement or on any label or wrapper, or in any other manner whatsoever) by any name or words such as to indicate that the liquor is, or is a substitute for, or bears any resemblance to, any description of spirits, or that the liquor is wine fortified or mixed with spirits or any description of spirits; or
(b)sells, offers for sale, or has in his possession for the purpose of sale, any liquor so described,
[F12his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) unless the duty chargeable on spirits has been paid in respect of no less than 97.5 per cent. of the liquor or][F13the liquor is made with spirits and is a made-wine to which section 55A above applies].
(2)Notwithstanding anything in this section—
(a)the name “port” or “sherry” or the name of any other description of genuine wine; or
(b)a name which, before 4th May 1932, was used to describe a liquor containing vermouth and spirits, the quantity of vermouth being not less than [F1457 per cent. of the quantity of alcohol in the spirits],
shall not, for the purposes of this section, be treated as being in itself such a description as to give such an indication as is mentioned in subsection (1)(a) above.
(3)Notwithstanding anything in this section, a person who has sold, offered for sale, or had in his possession for the purpose of sale, any liquor described only by any such name as is mentioned in subsection (2)(a) above shall not be [F15liable to a penalty under section 9 of the Finance Act 1994 (civil penalties)] by reason that the liquor has been described by some other person (not being the agent or servant of the first mentioned person) by that name in association with some other description such as to give such an indication as is mentioned in subsection (1)(a) above.
[F16(4)Any liquor or other article by means of or in relation to which there is a contravention of subsection (1) above shall be liable to forfeiture.]
(5)Nothing in this section as it applies to England and Wales or Northern Ireland shall apply to any liquor which is prepared—
(a)on any premises in respect of which a justices’ on-licence is in force; or
(b)in any registered club; or
(c)on any premises, or on board any aircraft, vessel or vehicle in the case of which, by virtue of section 199(c) or (d) of the M1Licensing Act 1964, a justices’ licence is not required,
for immediate consumption on those premises, in that club or on board that aircraft, vessel or vehicle, as the case may be.
(6)Nothing in this section as it applies to Scotland shall apply to any liquor which is prepared—
(a)on any premises in respect of which a Scottish licence is in force; or
(b)in any registered club; or
(c)in any theatre, or on board any aircraft, vessel or vehicle in the case of which, by virtue of section 138(1)(b) or (c) of the M2Licensing (Scotland) Act 1976, a Scottish licence is not required,
for immediate consumption on those premises, in that club, at that theatre or on board that aircraft, vessel or vehicle, as the case may be.
Textual Amendments
F12Words in s. 71(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F13Words added by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 10
F14Words substituted by S.I. 1979/241, art. 31
F15Words in s. 71(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(2) (with s. 19(3)); S.I. 1994/2679, art. 3
F16S. 71(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(3) (with s. 19(3)); S.I. 1994/2679, art. 3
Marginal Citations
Textual Amendments
F17S. 71A inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 6, Sch. 3 para. 4(2) and repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2, para. 19, Sch. 19, Pt.II; S.I. 1993/1152, art. 3(2), Sch.1 Pt. II.
Textual Amendments
F18S. 72 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 20, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
Textual Amendments
F19S. 73 repealed by Finance Act 1989 (c. 26, SIF 40:1), ss. 5, 187(1), Sch. 17 Pt. I
For the purposes of this Act, as against any person selling or offering for sale the liquor in question—
(a)any liquor sold or offered for sale as wine or under the name by which any wine is usually designated or known shall be deemed to be wine; and
(b)any fermented liquor which is of a strength exceeding [F2023 per cent.], not being imported wine delivered for home use in that state on which the appropriate duty has been duly paid, shall be deemed to be spirits.
Paragraph (a) above is without prejudice to any liability under section 71 above.
Textual Amendments
F20Words substituted by S.I. 1979/241, art. 32