Alcoholic Liquor Duties Act 1979

Sale of dutiable alcoholic liquors U.K.

[F1 64A Retail containers of certain alcoholic liquors to be stamped U.K.

Schedule 2A to this Act (duty stamps) has effect.]

Textual Amendments

F1 S. 64A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), s. 4(1); S.I. 2006/201, art. 2

65 Excise licence for dealing wholesale in certain alcoholic liquors. U.K.

(1)—(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

Textual Amendments

F2 S. 65(1)–(7) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1

F3 S. 65(8) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III

66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4 U.K.

Textual Amendments

F4 S. 66 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 19 Pt. III Note 1

[66A F5 Blending of alcoholic liquors. U.K.

(1) Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors—

(a) each of which is of a kind mentioned in paragraphs (a) to (e) of section 1(1) above, but

(b) not all of which fall within the same one of those paragraphs,

except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.

(2) Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors which—

(a) fall within the same paragraph of section 1(1) above, but

(b) are not all of the same alcoholic strength,

except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.

(3) In relation to the blending of particular alcoholic liquors—

(a) if the liquor which is the product of the blending is beer, permitted premises are premises which are registered under section 41A above and premises in respect of which a person is registered under section 47 above;

(b) if the liquor which is the product of the blending is wine, permitted premises are premises in respect of which a licence under section 54(2) above is held;

(c) if the liquor which is the product of the blending is made-wine, permitted premises are premises in respect of which a licence under section 55(2) above is held;

(d) if the liquor which is the product of the blending is cider, permitted premises are premises in respect of which a person is registered under section 62 above.

(4) Subsections (1) and (2) above do not apply unless the blending is done with a view to offering for sale the liquor which is the product of the blending.

(5) Subsections (1) and (2) above do not apply where the liquor which is the product of the blending is intended for consumption on the premises on which the blending takes place.

(6) The Commissioners may direct that subsections (1) and (2) above shall not apply to the blending of alcoholic liquors in such circumstances as are specified in the direction.

(7) Where a person contravenes subsection (1) or (2) above, the following shall be liable to forfeiture—

(a) the liquor which is the product of the blending;

(b) all such vessels, utensils and materials for the blending of alcoholic liquors as are found in his possession.

(8) In this section any reference to blending liquors includes a reference to otherwise mixing them.]

Textual Amendments

F5 S. 66A inserted (27.7.1993 with application in relation to the blending or other mixing of alcoholic liquors on or after that date) by 1993 c. 34, s. 5(1)(4).

F6 67 Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 S. 67 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(k), Sch. 26 Pt. 1(1)

68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7 U.K.

Textual Amendments

F7 S. 68 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20 and Sch. 19 Pt. III

F8 69 Miscellaneous provisions as to wholesalers and retailers of spirits. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F8 S. 69 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(l), Sch. 26 Pt. 1(1)

70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9 U.K.

Textual Amendments

F9 S. 70 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1

F10 71 Penalty for mis-describing liquor as spirits. U.K.

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Textual Amendments

F10 S. 71 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(m), Sch. 26 Pt. 1(1)

F11 71A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F11 S. 71A inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 6, Sch. 3 para. 4(2) and repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2, para. 19, Sch. 19, Pt.II; S.I. 1993/1152, art. 3(2), Sch.1 Pt. II.

F12 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F12 S. 72 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 20, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.

73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13 U.K.

Textual Amendments

F13 S. 73 repealed by Finance Act 1989 (c. 26, SIF 40:1), ss. 5, 187(1), Sch. 17 Pt. I

F14 74 Liquor to be deemed wine or spirits. U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14 S. 74 repealed (19.7.2006) by Finance Act 2006 (c. 25), s. 5(1)(n), Sch. 26 Pt. 1(1)