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Alcoholic Liquor Duties Act 1979, Introductory Text is up to date with all changes known to be in force on or before 31 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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An Act to consolidate the enactments relating to the excise duties on spirits, beer, wine, made-wine and cider together with certain other enactments relating to excise.
[22nd February 1979]
Modifications etc. (not altering text)
C1Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)
C2Act modified by S.I. 1990/2167, art. 5
C3Act restricted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(1)(6); S.I. 2005/1523, art. 2 (with art. 3)
C4Act construed as one with 1995 c. 4, s. 5 (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6)(8); S.I. 2005/1523, art. 2 (with art. 3)
Commencement Information
I1Act wholly in force at 1.4.1979, see s. 93(2)
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