Alcoholic Liquor Duties Act 1979

[F1 Retail containers to be stamped U.K.

Textual Amendments

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

1 (1) Retail containers of alcoholic liquors to which this Schedule applies shall be stamped— U.K.

(a) in such cases and circumstances, and with a duty stamp of such a type, as may be prescribed; but

(b) subject to such exceptions as may be prescribed.

(2) In this Schedule “retail container”, in relation to an alcoholic liquor, means a container—

(a) of a capacity of 35 centilitres or more, and

(b) in which, or from which, the liquor is intended to be sold by retail.

(3) This Schedule applies to the following alcoholic liquors—

(a) spirits [F2 of a strength of 30 per cent or more];

(b) wine or made-wine of a strength [F3 of 30 per cent or more].

(4) For the purposes of this Schedule a retail container is “stamped” if—

(a) it carries a duty stamp of a type mentioned in sub-paragraph (5)(a) below which has been affixed to the container in a way that complies with the requirements of regulations under this Schedule, or

(b) it carries a label which has been so affixed to the container and the label incorporates a duty stamp of a type mentioned in sub-paragraph (5)(b) below.

(5) In this Schedule “duty stamp” means any of the following—

(a) a document (a “type A stamp”) issued by or on behalf of the Commissioners which—

(i) is designed to be affixed to a retail container of alcoholic liquor, and

(ii) indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid;

(b) a part of a label for a retail container of alcoholic liquor (a “type B stamp”) which—

(i) is incorporated in the label under the authority of the Commissioners, and

(ii) indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid.

(6) In sub-paragraph (5) above “the appropriate duty” means the duty chargeable on the quantity and description of alcoholic liquor contained, or to be contained, in the retail container to which the stamp, or the label incorporating the stamp, is, or is to be, affixed.]

Textual Amendments

F2 Words in Sch. 2A para. 1(3)(a) inserted (1.2.2006) by The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006 (S.I. 2006/144), arts. 1, 2(a)

F3 Words in Sch. 2A para. 1(3)(b) substituted (1.2.2006) by The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006 (S.I. 2006/144), arts. 1, 2(b)