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Alcoholic Liquor Duties Act 1979

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Version Superseded: 01/08/2023

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[F188ADefinitionsU.K.

(1)This section defines certain expressions used in this Part.

(2)A sale is of “controlled liquor” if—

(a)it is a sale of dutiable alcoholic liquor on which duty is charged under this Act at a rate greater than nil, and

(b)the excise duty point for the liquor falls at or before the time of the sale.

(3)Controlled liquor is sold “wholesale” if—

(a)the sale is of any quantity of the liquor,

(b)the seller is carrying on a trade or business and the sale is made in the course of that trade or business,

(c)the sale is to a buyer carrying on a trade or business, for sale or supply in the course of that trade or business, and

(d)the sale is not an incidental sale, a group sale or an excluded sale,

and a reference to buying controlled liquor wholesale is to be read accordingly.

(4)A sale is an “incidental sale” if—

(a)the seller makes authorised retail sales of alcoholic liquor of any description, and

(b)the sale is incidental to those sales.

(5)A sale is an “authorised retail sale” if it is made by retail under and in accordance with a licence or other authorisation under an enactment regulating the sale and supply of alcohol.

(6)A sale is a “group sale” if the seller and the buyer are both bodies corporate which are members of the same group (see section 88J).

(7)A sale is an “excluded sale” if it is of a description prescribed by or under regulations made by the Commissioners.

(8)Controlled activity” means—

(a)selling controlled liquor wholesale,

(b)offering or exposing controlled liquor for sale in circumstances in which the sale (if made) would be a wholesale sale, or

(c)arranging in the course of a trade or business for controlled liquor to be sold wholesale, or offered or exposed for sale in circumstances in which the sale (if made) would be a wholesale sale.

(9)UK person” means a person who is UK-established for the purposes of value added tax (see paragraph 1(10) of Schedule 1 to the Value Added Tax Act 1994).

(10)Enactment” includes an enactment contained in—

(a)an Act of the Scottish Parliament;

(b)an Act or Measure of the National Assembly for Wales;

(c)Northern Ireland legislation.]

Textual Amendments

F1Pt. 6A inserted (26.3.2015 for specified purposes, 1.1.2016 for specified purposes, 1.4.2017 in so far as not already in force) by Finance Act 2015 (c. 11), s. 54(3) (with s. 54(8)-(12)); S.I. 2017/494, reg. 2

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