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Alcoholic Liquor Duties Act 1979

Status:

This is the original version (as it was originally enacted).

4Interpretation

(1)In this Act, unless the context otherwise requires.—

  • " authorised methylator " means a person authorised to methylate spirits under section 75(1) below ;

  • " beer " has the meaning given by section 1 above;

  • " black beer " means beer of the description called or similar to black beer, mum, spruce beer or Berlin white beer, and any other preparation (whether fermented or not) of a similar character ;

  • " brewer " and " brewer for sale " have the meanings given by section 47 below ;

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

  • " case ", in relation to dutiable alcoholic liquor, means 1 dozen units each consisting of a container holding not less than 23 nor more than 28 fluid ounces, 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;

  • " 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 ;

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

  • " justices' licence " and " justices on-licence "—

    (a)

    in the application of this Act to England and Wales have the meanings respectively given to them by sections 1(1) and 1(2) (a) of the [1964 c. 26.] Licensing Act 1964 and in both cases include a canteen licence granted under Part X and an occasional licence granted under section 180 of that Act;

    (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 ;

  • " licensed methylator " means a person holding a licence under section 75(2) below ;

  • " limited licence to brew beer " has the meaning given by section 47(2) below;

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

  • " the Management Act " means the [1979 c. 2.] Customs and Excise Management Act 1979;

  • " methylated spirits " means spirits mixed in the United Kingdom with some other substance in accordance with regulations made under section 77 below;

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

    (a)

    if the offence was committed in England or Wales or in Northern Ireland, the prescribed sum within the meaning of section 28 of the [1977 c. 45.] Criminal Law Act 1977 (£1,000 or other sum substituted by order under section 61(1) of that Act);

    (b)

    if the offence was committed in Scotland, the prescribed sum within the meaning of section 289B of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act);

  • " 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;

  • " proof ", in relation to the strength of spirits, has the meaning given by section 2 above ;

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

  • " registered club " means a club which is for the time being registered within the meaning of the [1964 c. 26.] Licensing Act 1964 or which is for the time being a registered club within the meaning of the [1976 c. 66.] Licensing (Scotland) Act 1976 or which is for the time being a registered club within the meaning of the [1967 c. 27 (N.I.).] Registration of Clubs Act (Northern Ireland) 1967;

  • " retailer " means—

    (a)

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

    (b)

    in relation to methylated spirits, a person holding a licence under section 76 below ;

  • " Scottish licence " includes a licence of a type described in Schedule 1 to the Licensing (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;

  • " spirits advice note " and " spirits consignment note " have the meanings given by section 27(5) below ;

  • " spirits of wine " means plain spirits of a strength of not less than 43° over proof manufactured in the United Kingdom;

  • " wholesale ", in relation to dealing in dutiable alcoholic liquor, has the meaning given by section 65(8) below;

  • "wholesaler " means a person holding a licence under section 65 below;

  • " wine " has the meaning given by section 1 above.

(2)This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

(3)Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or in any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Management Act

" the Commissioners "
" container "
" the Customs and Excise Acts 1979 "
" excise warehouse "
" goods "
" hovercraft "
" importer "
" licence year "
" nautical mile "
" night "
" occupier "
" officer " and " proper " in relation to an officer
" ship " and " British ship "
" shipped "
" shipment "
" stores "
" tons register "
" warehouse "
" warehousing regulations ".

(4)For the purposes of this Act, 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—

(a)in the case of spirits, wine or made-wine, 2 gallons or 1 case;

(b)in the case of beer or cider, 4½ gallons or 2 cases.

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