- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/06/1993)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 27/07/1993
Point in time view as at 01/06/1993.
Alcoholic Liquor Duties Act 1979 is up to date with all changes known to be in force on or before 31 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Section 54.]
Textual Amendments
F1Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.
Textual Amendments
F2Sch. 1 Table containing Pts. I and II substituted (with effect from 6 p.m. on 16.3.1993) for Sch. 1 Table by virtue of 1993 c. 34, s. 1(2), Sch. 1
Description of wine or made-wine | Rates of duty per hectolitre |
---|---|
£ | |
Wine or made-wine of a strength not exceeding 2 per cent. | 13.23 |
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.04 |
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 30.86 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 39.69 |
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 48.50 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 132.26 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 218.40 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 220.43] |
Textual Amendments
F3Sch. 1 Table containing Pts. I and II substituted (with effect from 6 p.m. on 16.3.1993) for Sch. 1 Table by virtue of 1993 c. 34, s. 1(2), Sch. 1
Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
---|---|
£ | |
Wine or made-wine of a strength exceeding 22 per cent. | 19.81] |
1(1)Subject to sub-paragraph (3) below, for the purposes of this Act, wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20_C, is not less than [F41.5 bars in excess of atmospheric pressure].
(2)For the purposes of this Act, wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.
(3)Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—
(a)the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening; and
(b)the pressure in the container, measured at a temperature of 20_C, is less than 3 bars in excess of atmospheric pressure.
Textual Amendments
F4Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 7
2For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—
(a)as a result of aeration, fermentation or any other process, it either falls within paragraph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or
(b)being sparkling wine or made-wine which, by virtue only of paragraph 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
Yn ddilys o 27/07/1993
[F53(1)Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either falls within paragraph 2(1) above or takes on such characteristics as are referred to in paragraph 2(3) above.U.K.
(2)Wine or made-wine which has not previously been rendered sparkling by virtue of sub-paragraph (1) above shall be regarded as having been rendered sparkling if it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
(3)Wine or made-wine which is in a closed container and has not previously been rendered sparkling by virtue of sub-paragraph (1) or (2) above shall be regarded as having been rendered sparkling if the stopper of its container is exchanged for a stopper of a kind mentioned in sub-paragraph (2) above.]
Textual Amendments
F5Sch. 1 paras. 1-3 substituted (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) for paras. 1, 2 by 1993 c. 34, s. 7(1)(2).
Textual Amendments
F6Sch. 2 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I
Section 92(1).
1, 2.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F7
Textual Amendments
F7Sch. 3 paras. 1, 2 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note I
3, 4.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F8
Textual Amendments
Marginal Citations
5(1)The Licensing Act 1964 shall be amended as provided in this paragraph.U.K.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
(3)In section 201(1)—
[F10(a)in the definition of “sale by retail”, for the words following “section” there shall be substituted the words “ 4(4) of the Alcoholic Liquor Duties Act 1979 ”; and]
(b)in the appropriate place in alphabetical order there shall be inserted the following definition (in place of the definition repealed by this Act)— “wine” means wine or made-wine as defined in section 1 of the Alcoholic Liquor Duties Act 1979.
(4)In Part II of Schedule 9, in paragraph 4, for the words “section 307 of the Customs and Excise Act 1952)” there shall be substituted the words “ section 1 of the Alcoholic Liquor Duties Act 1979) ”.
Textual Amendments
F9Sch. 3 para. 5(2) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
F10Sch. 3 para. (3)(a) repealed (E.W.) by Licensing (Retail Sales) Act 1988 (c. 25, SIF 68A:1), s. 3(b)
Modifications etc. (not altering text)
C1The text of Sch. 3 paras. 5 and 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
6, 7.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
Textual Amendments
F11Sch. 3 paras. 6, 7 repealed by S.I. 1981/231, Sch. 11
Marginal Citations
8(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F12U.K.
(2)(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
Textual Amendments
F12Sch. 3 para. 8(1) repealed by S.I. 1990/594, (N.I. 6), art. 90(4), Sch. 13
F13Sch. 3 para. 8(2)(3) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
F14Sch. 3 para. 8(4) repealed by S.I. 1990/594, (N.I. 6), art. 90(4), Sch. 13
F15Sch. 3 para. 8(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
Marginal Citations
9U.K.In section 139(1) of the Licensing (Scotland) Act 1976 the following amendments shall be made, that is to say—
(a)in the definitions of “made-wine” and “wine”, for the words “Customs and Excise Act 1952” there shall be substituted the words “ section 1 of the Alcoholic Liquor Duties Act 1979 ”;
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
Textual Amendments
F16Sch. 3 para. 9(b) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
Modifications etc. (not altering text)
C2The text of Sch. 3 paras. 5 and 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Section 92(2).
Modifications etc. (not altering text)
C3The text of Sch. 4 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
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