Alcoholic Liquor Duties Act 1979

PART IPreliminary

1The alcoholic liquors dutiable under this Act

2Ascertainment of strength, weight and volume of spirits and other liquors

3Meaning of and method of ascertaining gravity of liquids

4Interpretation

Charge of excise duty

5Spirits: charge of excise duty

Reliefs from excise duty

6Power to exempt angostura bitters from duty

7Exemption from duty of spirits in articles used for medical purposes

8Repayment of duty in respect of spirits used for medical or scientific purposes

9Remission of duty on spirits for methylation

10Remission of duty on spirits for use in art or manufacture

11Relief from duty on imported goods not for human consumption containing spirits

Manufacture of spirits

12Licence to manufacture spirits

13Power to make regulations relating to manufacture of spirits

14Duty on spirits-attenuation charge

15Distiller's warehouse

16Racking of duty-paid spirits at distillery

17Offences in connection with removal of spirits from distillery, etc.

Rectifying and compounding of spirits

18Rectifier's and compounder's licences

19Regulation of rectifying and compounding

20Penalty for excess or deficiency in rectifier's stock

21Restrictions relating to rectifiers

22Drawback on British compounds and spirits of wine

23Allowance on British compounds

General provisions relating to manufacture of spirits and British compounds

24Restriction on carrying on of other trades by distiller or rectifier

25Penalty for unlawful manufacture of spirits, etc.

General provisions relating to spirits

26Importation and exportation of spirits

27Spirits consignment and spirits advice notes

28Regulations about the keeping and production of spirits advice and spirits consignment notes, etc.

29Offences in connection with spirits advice and spirits consignment notes

30Special provisions as to spirits advice and spirits consignment notes

31Restriction on delivery of immature spirits for home use

32Restriction on transfer of British spirits in warehouse

33Restrictions on use of certain goods relieved from spirits duty

34Prohibition of grogging

35Returns as to importation, manufacture, sale or use of alcohols

Charge of excise duty

36Beer: charge of excise duty

Computation of excise duty

37Charge of duty on beer brewed in the United Kingdom: general

38Charge of duty on beer brewed in the United Kingdom: brewer for sale

39Charge of duty on beer brewed in the United Kingdom: private brewer,

40Charge of duty on imported beer

Reliefs from excise duty

41Exemption from duty of beer brewed for private consumption

42Drawback on exportation, removal to warehouse, shipment as stores, etc.

43Warehousing of beer for exportation, etc.

44Remission or repayment of duty on beer used for purposes of research or experiment

45Repayment of duty on beer used in the production or manufacture of other beverages, etc.

46Remission or repayment of duty on spoilt beer

Brewing of beer

47Licences to brew beer

48Licence to use premises for adding solutions to beer

49Power to regulate manufacture of beer by brewers for sale

50Regulations as respects sugar kept by brewers for sale

51Power to require production of books by brewers for sale

52Offences by brewers for sale

53Special provisions as to holders of limited licences to brew beer

PART IVWine and Made-Wine

54Wine: charge of excise duty

55Made-wine: charge of excise duty

56Power to regulate making of wine and made-wine and provide for charging duty thereon

57Mixing of made-wine and spirits in warehouse

58Mixing of wine and spirits in warehouse

59Rendering imported wine or made-wine sparkling in warehouse

60Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.

61Remission or repayment of duty on spoilt wine or made-wine

62Excise duty on cider

63Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.

64Remission or repayment of duty on spoilt cider

PART VIGeneral Control Provisions

Sale of dutiable alcoholic liquors

65Excise licence for dealing wholesale in certain alcoholic liquors

66Excise licence not required for sale of certain alcoholic liquors

67Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers

68Penalty for excess in stock of wholesaler or retailer of spirits

69Miscellaneous provisions as to wholesalers and retailers of spirits

70General offences in connection with sale of spirits

71Penalty for mis-describing liquor as spirits

72Offences by wholesaler or retailer of beer

73Penalty for mis-describing substances as beer

74Liquor to be deemed wine or spirits

Methylated spirits

75Licence or authority to manufacture and deal wholesale in methylated spirits

76Licence to retail methylated spirits

77Power to make regulations relating to methylated spirits

78Additional provisions relating to methylated spirits

79Inspection of premises, etc.

80Prohibition of use of methylated spirits, etc. as a beverage or medicine

81Licence for keeping still otherwise than as a distiller, etc.

82Power to make regulations with respect to stills

83Power of entry on premises of person keeping or using still

Relief from, and payment by instalments of, liquor licence duties

84Reduced duty on excise licence for sale of spirits for medical purposes, etc.

85Reduced duty on part-year licences generally

86Reduced duty on certain part-year licences

87Relief from duty on discontinuance of trade

88Payment of licence duty in two instalments

PART VIIMiscellaneous

Saving for certain privileges relating to sale of wine

89Saving for Cambridge University and Vintners company

92Consequential amendments, repeals and saving and transitional provisions

93Citation and commencement

SCHEDULE 1Wine: Rates of Duty

SCHEDULE 2Made-Wine: Rates of Duty

SCHEDULE 3Consequential Amendments

Food and Drugs Act 1955

1In section 3(4) of the Food and Drugs Act 1955,...

Food and Drugs (Scotland) Act 1956

2In section 3(4) of the Food and Drugs (Scotland) Act...

Weights and Measures Act 1963

3In section 58 of the Weights and Measures Act 1963,...

4In Part VI of Schedule 4 to the Weights and...

Licensing Act 1964

5(1) The Licensing Act 1964 shall be amended as provided...

Weights and Measures Act (Northern Ireland) 1967

6In section 41 of the Weights and Measures Act (Northern...

7In Part VI of Schedule 2 to the Weights and...

Licensing Act (Northern Ireland) 1971

8(1) The Licensing Act (Northern Ireland) 1971 shall be amended...

Licensing (Scotland) Act 1976

9In section 139(1) of the Licensing (Scotland) Act 1976 the...

SCHEDULE 4Repeals

PART IEnactments of the Parliament of the United Kingdom

PART IIEnactments of the Parliament of Northern Ireland

PART IIINorthern Ireland Instrument

Alcoholic Liquor Duties Act 1979

1979 Chapter 4

An 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.

[22nd February 1979]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—