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Alcoholic Liquor Duties Act 1979
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Changes over time for: Section 72
Version Superseded: 01/06/1993
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 01/06/1993- Amendment
- 01/08/2023- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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72 Offences by wholesaler or retailer of beer.U.K.
(1)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)Subject to subsection (4) below, if a wholesaler or retailer of beer receives or has in his custody or possession any sugar of any description or any saccharine substance, extract or syrup, except such as he proves to be for domestic use [F2or for use as mentioned in subsection (3A) below], or any preparation for increasing the gravity of beer, he shall be liable on summary conviction to a penalty of [F3level 2 on the standard scale] and the article in question shall be liable to forfeiture.
[F4(3A)The use referred to in subsection (3) above is use as an ingredient in the production—
(a)of made-wine to which section 55A above applies; or
(b)of any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is of a description specified in an order made under section 1(10) above.]
(4)Where a wholesaler or retailer of beer carries on upon the same premises the trade of a brewer for sale or of a grocer, subsection (3) above shall not apply to sugar and other preparations duly held by him in accordance with regulations made under section 50 above as a brewer for sale, or to sugar or syrup kept by him for sale in the ordinary course of his trade as a grocer.
Textual Amendments
F1S. 72(1)(2) repealed by Finance Act 1985 (c. 54, SIF 40:1), ss. 6, 98(6), Sch. 3 para. 4(3), Sch. 27 Pt. I Note 1
F2Words inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 11
F3Words 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), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) art. 5
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