Amendments to the Alcoholic Liquor Duties Act 1979

15.  In section 22 (drawback on British compounds and spirits of wine)—

(a) in subsection (3)(b), for the words “50° over proof” substitute the words “85 per cent.”;

(b) in subsection (3)(c), for the words “74° over proof” substitute the words “99 per cent.”;

(c) for subsection (5), substitute the following subsection—

“(5) Subject to subsection 6 below, the amount of any drawback payable under this section shall be calculated by reference to the quantity of alcohol contained in the British compounded spirits or spirits of wine and shall be amount equal to the duty at the appropriate rate chargeable on spirits containing an equal quantity of alcohol and so chargeable at the date when duty was paid on the spirits from which the British compounded spirits or spirits of wine were rectified or compounded.”.