In this Act, unless the context otherwise requires,—

• F1“alcohol” has the meaning given by section 2 above;

• F20“authorised denaturer” means a person authorised under section 75(1) below to denature dutiable alcoholic liquor;

• “beer” has the meaning given by section 1 above;

• F28...

• F2...

• “British compounded spirits” means spirits which have, in the United Kingdom, had any flavour communicated thereto or ingredient or material mixed therewith, not being F21denatured alcohol;

• “case”, in relation to dutiable alcoholic liquor, means 1 dozen units each consisting of a container holding not less than F365 nor more than 80 centilitres, or the equivalent of that number of such units made up wholly or partly of containers of a larger or smaller size;

• “cider” has the meaning given by section 1 above;

• “compounder” means a person holding a licence as a compounder under section 18 below;

• F22“denatured alcohol” means denatured alcohol within the meaning of section 5 of the Finance Act 1995, and references to denaturing a liquor are references to subjecting it to any process by which it becomes denatured alcohol;

• “distiller”, means a person holding a distiller’s licence under section 12 below;

• “distiller’s licence” has the meaning given by section 12(1) below;

• “distiller’s warehouse” means a place of security provided by a distiller and approved by the Commissioners under section 15(1) below;

• “distillery” means premises where spirits are manufactured, whether by distillation of a fermented liquor or by any other process;

• “dutiable alcoholic liquor” has the meaning given by section 1(1) above;

• “duty” has the meaning given by section 1(1) above and “duty-paid”, “duty-free” and references to drawback shall be construed accordingly;

• F27“general beer duty” has the meaning given by section 36(1ZAA);

• “gravity” and “original gravity” have the meanings given by section 3 above;

• F27“high strength beer duty” has the meaning given by section 37(3);

• “justices’ licence” and “justices on-licence”—

  1. a

     F25...

  2. b

     in the application of this Act to Northern Ireland mean a licence corresponding to the relevant licence such as is mentioned in paragraph (a) of this definition;

• “licensed”, in relation to a producer of wine or of made-wine, means a producer who holds a licence to produce wine or made-wine respectively under subsection (2) of section 54 or 55 below;

• F23“licensed denaturer” means a person holding a licence under section 75(2) below;

• F2. . .

• “made-wine” has the meaning given by section 1 above;

• “the Management Act” means the M1Customs and Excise Management Act 1979;

• F24...

• F4“package”, in relation to beer, means to put beer into tanks, casks, kegs, cans, bottles or any other receptacles of a kind in which beer is distributed to wholesalers or retailers;

• “packager”, in relation to beer, means a person carrying on the business of packaging beer;

• “the prescribed sum”, in relation to the penalty provided for an offence, means—

  1. a

     if the offence was committed in England or Wales F5... , the prescribed sum within the meaning of F6section 32 of the Magistrates’ Court Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act);

  2. b

     if the offence was committed in Scotland, the prescribed sum within the meaning of F7subsection (8) of section 225 of the Criminal Procedure (Scotland) Act 1995 (£5,000 or other sum substituted by order under subsection (4) of that section);

  3. c

     F8if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);

• “producer of made-wine” includes a person who renders made-wine sparkling and “produce”, in relation to made-wine, shall be construed accordingly;

• “producer of wine” includes a person who renders wine sparkling, and “produce”, in relation to wine, shall be construed accordingly;

• F9 . . .

• “rectifier” means a person holding a licence as a rectifier under section 18 below;

• F10“registered brewer” has the meaning given by section 47(1) below;

• “registered club” means a club F25... F26... which is for the time being a registered club within the meaning of the F11Registration of Clubs (Northern Ireland) Order 1996;

• “retailer” means—

  1. a

     in relation to dutiable alcoholic liquor, a person who sells such liquor by retail;

  2. b

     F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “Scottish licence” includes a licence of a type described in Schedule 1 to the M2Licensing (Scotland) Act 1976, (other than an off-sale licence), an occasional licence granted in terms of section 33 of the said Act, an occasional permission granted in terms of section 34 of the said Act, and a licence granted in terms of section 40 of the said Act;

• “spirits” has the meaning given by section 1 above;

• F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “spirits of wine” means plain spirits of a strength of not less than F1480 per cent. manufactured in the United Kingdom;

• F1“strength”, in relation to any liquor, has the meaning given by section 2 above;

• F15“wholesale” F29(except in Part 6A), in relation to dealing in dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not less than the following, namely—

For the purposes of this Act F31(except in Part 6A), selling by retail, in relation to dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not exceeding the following, that is to say—