- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/02/1991. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Alcoholic Liquor Duties Act 1979, Section 15.
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(1)A distiller may provide in association with his distillery a place of security for the deposit of spirits manufactured at that distillery and, if that place is approved by the Commissioners and entry is made thereof by the distiller, may deposit therein without payment of duty any spirits so manufactured.
[F1(2)The Commissioners may approve such a place of security for such periods and subject to such conditions as they think fit.]
(3)A place of security for the time being approved by the Commissioners under subsection (1) above is referred to in this Act as a “distiller’s warehouse”.
(4)A distiller who provides a distiller’s warehouse shall, to the satisfaction of the Commissioners, provide accommodation at the warehouse for the officer in charge thereof, and if he fails so to do he shall be liable on summary conviction to a penalty of [F2level 3 on the standard scale] but nothing in this subsection shall prejudice any power of the Commissioners to require the provision of accommodation as a condition of their approval of any other premises or place under the Customs and Excise Acts 1979.
(5)A distiller who after the approval of a distiller’s warehouse provided by him, makes without the previous consent of the Commissioners any alteration therein or addition thereto shall be liable on summary conviction to a penalty of [F3level 4 on the standard scale].
(6)The Commissioners may make regulations—
(a)regulating the warehousing of spirits in a distiller’s warehouse;
(b)permitting, in so far as it appears to them necessary in order to meet the circumstances of any special case and subject to such conditions as they see fit to impose, the deposit by a distiller in his distiller’s warehouse without payment of duty of spirits other than spirits manufactured at the distillery associated with that warehouse;
(c)for securing the duties on spirits so warehoused;
and subject to any such regulations, the provisions of Parts VIII and X of the Management Act, except sections 92 and 96, shall apply in relation to a distiller’s warehouse and spirits warehoused therein as they apply in relation to an excise warehouse approved under subsection (1) of section 92 of that Act and goods warehoused therein.
(6A)(6B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4
(7)If any person contravenes or fails to comply with any regulation made under subsection (6) above [F5or with any condition . . . F6 imposed under such a regulation] he shall, subject to subsection (8) below, be liable on summary conviction to a penalty of [F7level 5 on the standard scale][F5together in the case of such a failure with a penalty of £20 for each day on which the failure continues], and any spirits in respect of which the offence was committed shall be liable to forfeiture.
(8)The Commissioners may by any regulation under subsection (6) above provide a penalty of an amount less than that specified in subsection (7) above for any contravention of or failure to comply with that regulation [F8or with any condition, . . . F9 imposed under that regulation].
(9)The Commissioners may at any time for reasonable cause revoke or vary the terms of their approval of a distiller’s warehouse.
Textual Amendments
F1S. 15(2) substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(a)
F2Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F3Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
F4S. 15(6A)(6B)(inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(b)) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 5, 114, Sch. 3 para. 8(a), Sch. 23 Pt. I
F5Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(c)
F6Words repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 5, 114, Sch. 3 para. 8(b), Sch. 23 Pt. I
F7Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), s. 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
F8Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(d)
F9Words repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 5, 114, Sch. 23 Pt. I
Modifications etc. (not altering text)
C1S. 15(7) excluded by S.I. 1982/611, reg. 23(1)(2)
C2S. 15(7) restricted by S.I. 1988/809, reg. 6
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