SCHEDULE 2Alternative provision as to penalties in cases of disapplication of section 85(1) of the 2012 Act
Alcoholic Liquor Duties Act 1979 (c.4)I13
1
The Alcoholic Liquor Duties Act 1979 is amended as follows.
2
In section 17 (offences in connection with removal of spirits from distillery, etc), in subsection (2)(a), for “the prescribed sum” substitute “£20,000”.
3
In section 25 (penalty for unlawful manufacture of spirits, etc)16, in subsection (1), in the words following paragraph (d), for “level 5 on the standard scale” substitute “£20,000”.
4
In Schedule 2A (duty stamps)17—
a
in paragraph 5(3), for “level 5 on the standard scale” substitute “£20,000”;
b
in paragraph 6(3), for “level 5 on the standard scale” substitute “£20,000”;
c
in paragraph 7(3), for “level 5 on the standard scale” substitute “£20,000”.