Alcoholic Liquor Duties Act 1979

Charge of excise duty U.K.

5 Spirits: charge of excise duty. U.K.

There shall be charged on spirits—

(a) imported into the United Kingdom; or

(b) distilled, or manufactured by any other process whatsoever, in the United Kingdom,

a duty of excise [F1 at the rate of [F2 £28.74] per litre of alcohol in the spirits]

Textual Amendments

F1 Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 1(1)(6)

F2 Sum in s. 5 substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(2)(7)

Modifications etc. (not altering text)

C1 S. 5 restricted (27.7.1993) by 1993 c. 34, s. 8(1).

C2 S. 5 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), ss. 4, 11(1)(e) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9