- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/05/1993)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/01/1995
Point in time view as at 01/05/1993. This version of this provision has been superseded.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 20.
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[F1(1)If at any time when an account is taken by an officer and a balance struck of the spirits in the stock of a rectifier any excess of alcohol is found, such a quantity of spirits as contains an amount of alcohol equal to the excess shall be liable to forfeiture and the rectifier shall be liable on summary conviction to a penalty of double the duty charged at the highest rate on a quantity of alcohol equal to the excess.
(2)If at any time when an account is taken and a balance struck as aforesaid any deficiency of alcohol is found which cannot be accounted for to the satisfaction of the Commissioners and which exceeds 5 per cent. of the aggregate of—
(a)the quantity of alcohol in the balance of spirits struck when an account was last taken; and
(b)the quantity of alcohol contained in any spirits since lawfully received by the rectifier,
the rectifier shall be liable on summary conviction to a penalty of double the duty charged at the highest rate on the quantity of alcohol by which the deficiency exceeds the said 5 per cent.]
(3)For the purposes of any such account and of this section—
(a)spirits used by a rectifier in warehouse in pursuance of warehousing regulations shall be deemed not to be spirits in his stock as a rectifier; and
(b)where a rectifier also carries on the trade of a wholesaler of spirits on the same premises, all spirits in his possession (other than spirits so used) shall be deemed to be spirits in his stock as a rectifier.
Textual Amendments
F1S. 20(1)(2) substituted by S.I. 1979/241, art. 13
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