http://www.legislation.gov.uk/ukpga/1979/4/section/26/2009-04-23Alcoholic Liquor Duties Act 1979An Act to consolidate the enactments relating to the excise duties on spirits, beer, wine, made-wine and cider together with certain other enactments relating to excise.1980-02-29texttext/xmlenStatute Law Database2024-05-20Expert Participation2009-04-23Part II Spirits General provisions relating to spiritsF126 Importation and exportation of spirits.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .