- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (29/03/2010)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/08/2023
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There are currently no known outstanding effects for the Alcoholic Liquor Duties Act 1979, Section 2.
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(1)Subject to subsections (5) and (6) below, this section applies to spirits, [F2anything that would be spirits if it were of a strength exceeding 1.2 per cent.,] F3... and any fermented liquor other than wash, and “liquor” shall be construed accordingly.
(2)For all purposes of this Act—
(a)except where some other measure of quantity is specified, any computation of the quantity of any liquor or of the alcohol contained in any liquor shall be made in terms of the volume of the liquor or alcohol, as the case may be;
(b)any computation of the volume of any liquor or of the alcohol contained in any liquor shall be made in litres as at 20_C; and
(c)the alcoholic strength of any liquor is the ratio of the volume of the alcohol contained in the liquor to the volume of the liquor (inclusive of the alcohol contained in it);
and in this Act, unless the context otherwise requires—
“alcohol” means ethyl alcohol; and
“strength” in relation to any liquor, means its alcoholic strength computed in accordance with this section, the ratio referred to in paragraph (c) above being expressed as a percentage.
(3)The Commissioners may make regulations prescribing the means to be used for ascertaining for any purpose the strength, weight or volume of any liquor, and any such regulations may provide that in computing for any purpose the strength of any liquor any substance contained therein which is not alcohol or distilled water may be treated as if it were.
[F4(3A)Without prejudice to the generality of subsection (3) above, regulations under that subsection may provide that for the purpose of charging duty on any spirits, [F5beer,] [F6cider,] wine or made-wine contained in any bottle or other container, the strength, weight or volume of the [F7liquor in that bottle or other container] may be ascertained by reference to any information given on the bottle or other container by means of a label or otherwise or to any documents relating to the bottle or other container.]
(4)Different regulations may be made under subsection (3) above for different purposes.
(5)Nothing in this section shall prevent the strength, weight or volume of [F8beer,] wine, made-wine or cider from being computed for the purpose of charging duty thereon by methods other than that provided in this section.
F9(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)Except as provided in subsection (8) below, where the quantity of alcohol contained in any spirits F10... falls to be computed in accordance with this section on or after 1st January 1980 and the quantity of those spirits F10... was last computed in accordance with this section before that date the following conversion factor shall be applied in making the first-mentioned computation, that is to say, one gallon of spirits at proof shall be taken to be equivalent to 2·595 litres of alcohol.
(8)The Commissioners may, if they think fit in any particular case, require the quantity of alcohol contained in any spirits F11... falling within subsection (7) above to be computed in accordance with this section without applying the conversion factor specified in that subsection.]
Subordinate Legislation Made
P1S. 2: ss. 2, 13 and 15 (with s. 3) power exercised (11.11.1991) by S.I. 1991/2564
For previous exercises of power see Index to Government Orders
Textual Amendments
F1S. 2 substituted by S.I. 1979/241, art. 6
F2Words in s. 2(1) inserted (1.1.1993) by S.I. 1992/3158, reg. 2(3).
F3Words in s. 2(1) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
F4S. 2(3A) inserted by Finance Act 1981 (c. 35, SIF 40:1), Sch. 8 Pt. II para. 10
F5Word in s. 2(3A) inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s.7(4)(5), Sch. 2 para. 3(1); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I.
F6Word in s. 2(3A) inserted (19.3.1997) by 1997 c. 16, s. 5(3)(a)
F7Words in s. 2(3A) substituted (19.3.1997) by 1997 c. 16, s. 5(3)(b)
F8Word in s. 2(5) inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 3(2); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I.
F9S. 2(6) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 3(3), Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
F10Words in s. 2(7) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
F11Words in s. 2(8) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
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