- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/02/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/05/1993
Point in time view as at 01/02/1991. This version of this provision has been superseded.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 46.
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(1)Where it is proved to the satisfaction of the Commissioners in the case of any brewer for sale that—
(a)any materials upon which a charge of duty has been made, or
(b)any worts or beer (whether manufactured by him or not),
have been destroyed or become spoilt or otherwise unfit for use by unavoidable accident while on the entered premises of the brewer and, in the case of any such substances which have become spoilt or unfit for use, have been destroyed with the permission and in the presence of the proper officer, the Commissioners shall remit or repay any duty charged or paid in respect thereof.
(2)Where it is shown to the satisfaction of the Commissioners that any beer which has been removed from the entered premises of a brewer for sale has . . . F1 become spoilt or otherwise unfit for use and, in the case of beer delivered to another person, has been returned to the brewer as so spoilt or unfit, the Commissioners shall, subject to [F2subsection (2A) below and to] compliance with such conditions as they may by regulations impose, remit or repay any duty charged or paid in respect of the beer.
[F3(2A)For the purpose of determining the amount of duty to be remitted or repaid under subsection (2) above in respect of any beer, it shall be assumed that, at any material time, the worts of the beer had an original gravity of one degree less than they actually had and that duty on the beer was charged accordingly.]
(3)If any person contravenes or fails to comply with any regulation made under subsection (2) above, he shall be liable on summary conviction to a penalty of [F4level 3 on the standard scale].
Textual Amendments
F1Word repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 4(1), 114, Sch. 23 Pt. I
F2Words inserted by Finance Act 1986 (c. 41, SIF 40:1), s. 4(1)
F3S. 46(2A) inserted by Finance Act 1986 (c. 41, SIF 40:1), s. 4(1)
F4Words 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.) arts. 5, 6
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