Schedule 2A to this Act (duty stamps) has effect.]
Textual Amendments
F1S. 64A inserted (with effect in accordance with s. 4(5) of the amending Act) by Finance Act 2004 (c. 12), s. 4(1)
(1)—(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3
Textual Amendments
F2S. 65(1)–(7) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1
F3S. 65(8) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III
Textual Amendments
F4S. 66 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 19 Pt. III Note 1
(1)Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors—
(a)each of which is of a kind mentioned in paragraphs (a) to (e) of section 1(1) above, but
(b)not all of which fall within the same one of those paragraphs,
except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.
(2)Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors which—
(a)fall within the same paragraph of section 1(1) above, but
(b)are not all of the same alcoholic strength,
except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.
(3)In relation to the blending of particular alcoholic liquors—
(a)if the liquor which is the product of the blending is beer, permitted premises are premises which are registered under section 41A above and premises in respect of which a person is registered under section 47 above;
(b)if the liquor which is the product of the blending is wine, permitted premises are premises in respect of which a licence under section 54(2) above is held;
(c)if the liquor which is the product of the blending is made-wine, permitted premises are premises in respect of which a licence under section 55(2) above is held;
(d)if the liquor which is the product of the blending is cider, permitted premises are premises in respect of which a person is registered under section 62 above.
(4)Subsections (1) and (2) above do not apply unless the blending is done with a view to offering for sale the liquor which is the product of the blending.
(5)Subsections (1) and (2) above do not apply where the liquor which is the product of the blending is intended for consumption on the premises on which the blending takes place.
(6)The Commissioners may direct that subsections (1) and (2) above shall not apply to the blending of alcoholic liquors in such circumstances as are specified in the direction.
(7)Where a person contravenes subsection (1) or (2) above, the following shall be liable to forfeiture—
(a)the liquor which is the product of the blending;
(b)all such vessels, utensils and materials for the blending of alcoholic liquors as are found in his possession.
(8)In this section any reference to blending liquors includes a reference to otherwise mixing them.]
Textual Amendments
F5S. 66A inserted (27.7.1993 with application in relation to the blending or other mixing of alcoholic liquors on or after that date) by 1993 c. 34, s. 5(1)(4).
(1)The Commissioners may, with a view to the protection of the revenue, make regulations regulating the keeping of spirits, beer, wine, made-wine or cider respectively by wholesalers and retailers.
(2)If any person contravenes or fails to comply with any regulation made under this section, [F6his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any liquor, container or utensil in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Textual Amendments
F6Words in s. 67(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 42 (with s. 19(3)); S.I. 1994/2679, art. 3
Textual Amendments
F7S. 68 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20 and Sch. 19 Pt. III
(1)[F8Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose.] A wholesaler of spirits shall not carry on his business on any premises communicating otherwise than by a public roadway with any premises entered or used by a distiller or rectifier.
(2)Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose, a retailer of spirits shall not—
(a)carry on his business on any premises which are entered or used by a distiller or rectifier or which communicate otherwise than by a public roadway with any such premises; or
(b)be concerned or interested in the business of a distiller or rectifier carried on upon any premises within [F93 kilometres] of any premises at which he sells spirits by retail.
(3)If any person contravenes or fails to comply with subsection (1) or (2) above or any condition imposed under subsection (2) above, [F10his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(4)A retailer of spirits shall not, unless he is also a wholesaler of spirits, sell or send out spirits to a rectifier or to a wholesaler or retailer of spirits, nor shall he buy or receive spirits from another such retailer who is not also such a wholesaler; and if he contravenes or fails to comply with this subsection [F11his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Textual Amendments
F8Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 21
F9Words in s. 69(2) substituted (31.8.1992) by S.I. 1992/1917, art. 2(b)
F10Words in s. 69(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 43(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F11Words in s. 69(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 43(2) (with s. 19(3)); S.I. 1994/2679, art. 3
Textual Amendments
F12S. 70 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1
(1)If any person—
(a)for the purpose of selling any liquor, describes the liquor (whether in any notice or advertisement or on any label or wrapper, or in any other manner whatsoever) by any name or words such as to indicate that the liquor is, or is a substitute for, or bears any resemblance to, any description of spirits, or that the liquor is wine fortified or mixed with spirits or any description of spirits; or
(b)sells, offers for sale, or has in his possession for the purpose of sale, any liquor so described,
[F13his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) unless the duty chargeable on spirits has been paid in respect of no less than 97.5 per cent. of the liquor or][F14the liquor is made with spirits and is a made-wine to which section 55A above applies].
(2)Notwithstanding anything in this section—
(a)the name “port” or “sherry” or the name of any other description of genuine wine; or
(b)a name which, before 4th May 1932, was used to describe a liquor containing vermouth and spirits, the quantity of vermouth being not less than [F1557 per cent. of the quantity of alcohol in the spirits],
shall not, for the purposes of this section, be treated as being in itself such a description as to give such an indication as is mentioned in subsection (1)(a) above.
(3)Notwithstanding anything in this section, a person who has sold, offered for sale, or had in his possession for the purpose of sale, any liquor described only by any such name as is mentioned in subsection (2)(a) above shall not be [F16liable to a penalty under section 9 of the Finance Act 1994 (civil penalties)] by reason that the liquor has been described by some other person (not being the agent or servant of the first mentioned person) by that name in association with some other description such as to give such an indication as is mentioned in subsection (1)(a) above.
[F17(4)Any liquor or other article by means of or in relation to which there is a contravention of subsection (1) above shall be liable to forfeiture.]
[F18(4A)Nothing in this section as it applies to England and Wales shall apply to any alcohol (within the meaning of the Licensing Act 2003) which is prepared on any premises which may be lawfully used for the supply of alcohol (within the meaning of section 14 of that Act) for immediate consumption there.]
(5)Nothing in this section as it applies to F19... Northern Ireland shall apply to any liquor which is prepared—
(a)on any premises in respect of which a justices’ on-licence is in force; or
(b)in any registered club; or
F20(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
for immediate consumption on those premises [F21or in that club] as the case may be.
(6)Nothing in this section as it applies to Scotland shall apply to any liquor which is prepared—
(a)on any premises in respect of which a Scottish licence is in force; or
(b)in any registered club; or
(c)in any theatre, or on board any aircraft, vessel or vehicle in the case of which, by virtue of section 138(1)(b) or (c) of the M1Licensing (Scotland) Act 1976, a Scottish licence is not required,
for immediate consumption on those premises, in that club, at that theatre or on board that aircraft, vessel or vehicle, as the case may be.
Textual Amendments
F13Words in s. 71(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F14Words added by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 10
F15Words substituted by S.I. 1979/241, art. 31
F16Words in s. 71(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(2) (with s. 19(3)); S.I. 1994/2679, art. 3
F17S. 71(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(3) (with s. 19(3)); S.I. 1994/2679, art. 3
F18S. 71(4A) inserted (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 73(a) (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2)
F19Words in s. 71(5) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 73(b)(i), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F20S. 71(5)(c) repealed (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 73(b)(ii), Sch. 7 (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2) (with art. 4)
F21Words in s. 71(5) substituted (24.11.2005) by Licensing Act 2003 (c. 17), s. 201(2), Sch. 6 para. 73(b)(iii) (with ss. 2(3), 15(2), 195); S.I. 2005/3056, art. 2(2)
Marginal Citations
Textual Amendments
F22S. 71A inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 6, Sch. 3 para. 4(2) and repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2, para. 19, Sch. 19, Pt.II; S.I. 1993/1152, art. 3(2), Sch.1 Pt. II.
Textual Amendments
F23S. 72 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 20, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.
Textual Amendments
F24S. 73 repealed by Finance Act 1989 (c. 26, SIF 40:1), ss. 5, 187(1), Sch. 17 Pt. I
For the purposes of this Act, as against any person selling or offering for sale the liquor in question—
(a)any liquor sold or offered for sale as wine or under the name by which any wine is usually designated or known shall be deemed to be wine; and
(b)any fermented liquor which is of a strength exceeding [F2523 per cent.], not being imported wine delivered for home use in that state on which the appropriate duty has been duly paid, shall be deemed to be spirits.
Paragraph (a) above is without prejudice to any liability under section 71 above.
Textual Amendments
F25Words substituted by S.I. 1979/241, art. 32
Textual Amendments
F26Words in cross-heading substituted (1.7.2005) by virtue of Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
(1)The Commissioners may authorise any distiller, rectifier or compounder to [F27denatured alcohol], and any person so authorised is referred to in this Act as an “authorised [F28denaturer]”.
(2)No person other than an authorised [F28denaturer] shall [F28denature] [F29dutiable alcoholic liquor] or deal wholesale in [F27denatured alcohol] unless he holds an excise licence as a [F28denaturer] under this section.
F30(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)[F32Where any person], not being an authorised [F28denaturer, [F28denatures] [F29dutiable alcoholic liquor] otherwise than under and in accordance with a licence under this section [F33his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(6)The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.
(7)For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of [F27denatured alcohol] of not less than [F3420 litres] or such smaller quantity as the Commissioners may by regulations specify.]
Textual Amendments
F27Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
F28Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)
F29Words in s. 75 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)
F30S. 75(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV
F31S. 75(4) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV
F32Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(a) (with s. 19(3)); S.I. 1994/2679, art. 3
F33Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(b) (with s. 19(3)); S.I. 1994/2679, art. 3
F34Words substituted by S.I. 1979/241, art. 33
Modifications etc. (not altering text)
C1S. 75 extended (27.7.1993) by 1993 c. 34, s. 8(2).
Textual Amendments
F35S. 76 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 22, Sch. 19 Pt. III
(1)The Commissioners may with a view to the protection of the revenue make regulations—
(a)regulating the [F37denaturing] of [F38dutiable alcoholic liquor] and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of [F36denatured alcohol];
F39(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)permitting [F38dutiable alcoholic liquor] to be [F40denatured] in warehouse;
(d)permitting [F41dealing wholesale (within the meaning of section 75 above) without a licence in] such [F36denatured alcohol] as may be specified in the regulations;
(e)regulating the importation, receipt, removal, storage and use of [F38dutiable alcoholic liquor] for [F37denaturing];
(f)regulating the storage and removal of substances to be used in [F37denaturing] [F38dutiable alcoholic liquor];
(g)prescribing the manner in which account is to be kept of stocks of [F36denatured alcohol] in the possession of authorised or licensed [F40denaturers] and of retailers of [F36denatured alcohol];
(h)for securing any duty chargeable in respect of [F36denatured alcohol] of any class.
(2)Different regulations may be made under this section with respect to different classes of [F36denatured alcohol] or different kinds of [F36denatured alcohol] of any class [F42and, without prejudice to the generality of subsection (1) above, regulations under this section may—
(a)provide for the imposition under the regulations of conditions and restrictions relating to the matters mentioned in that subsection, and
[F43(aa)frame any provision of the regulations with respect to the supply, receipt or use of denatured alcohol by reference to matters to be contained from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and]
(b)impose or provide for the imposition by regulations of requirements on authorised or licensed [F40denaturers] and on retailers of [F36denatured alcohol] to keep and preserve records relating to their businesses as such and to produce them to an officer when required to do so for the purpose of allowing him to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period.]
[F44(2A)Where any documents removed under the powers conferred by subsection (2)(b) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.]
(3)If any person contravenes or fails to comply with any regulation under this section, [F45or with any condition, restriction or requirement imposed under such a regulation, [F46his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]].
(4)If, save as permitted by any regulation under this section, any person [F47deals wholesale (within the meaning of section 75 above) in] [F36denatured alcohol] otherwise than under and in accordance with a licence under section 75 F48... above, [F49his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(5)Any [F38dutiable alcoholic liquor] or [F36denatured alcohol] in respect of which [F50there is such a contravention or failure to comply as is mentioned in subsection (3) above or any such dealing as is mentioned in subsection (4) above] shall be liable to forfeiture.
(6)Nothing in any regulations made under this section shall prejudice the operation of the M2Methylated Spirits (Sale by Retail) (Scotland) Act 1937.
Textual Amendments
F36Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
F37Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(b); S.I. 2005/1523, art. 2 (with art. 3)
F38Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)
F39S. 77(1)(b) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)
F40Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)
F41Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(a)
F42S. 77(2) and words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)
F43S. 77(2)(aa) inserted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 6; S.I. 2005/1523, art. 2 (with art. 3)
F45Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(d)
F46Words in s. 77(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F47Words substituted by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III
F48Words repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III
F49Words in s. 77(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(2) (with s. 19(3)); S.I. 1994/2679, art. 3
F50Words in s. 77(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(3) (with s. 19(3)); S.I. 1994/2679, art. 3
Modifications etc. (not altering text)
C2S. 77 extended (27.7.1993) by 1993 c. 34, s. 8(2).
C3S. 77(1)(e) extended (27.7.1993) by 1993 c. 34, s. 8(2)(b).
Marginal Citations
(1)This subsection applies if, at any time when an account is taken and a balance struck of the quantity of any kind of denatured alcohol in the possession of an authorised or licensed denaturer, there is a difference between—
(a)the quantity (“the actual amount”) of the dutiable alcoholic liquor of any description in the denatured alcohol in his possession; and
(b)the quantity (“the proper amount”) of dutiable alcoholic liquor of that description which, according to any such accounts as are required to be kept by virtue of any regulations under section 77 above, ought to be in the denatured alcohol in his possession.
(2)Subsection (1) above shall not apply if the difference constitutes—
(a)an excess of the actual amount over the proper amount of not more than 1 per cent. of the aggregate of—
(i)the quantity of dutiable alcoholic liquor of the description in question in the balance of dutiable alcoholic liquor struck when an account was last taken; and
(ii)the quantity of dutiable alcoholic liquor of that description which has since been lawfully added to the denaturer’s stock;
or
(b)a deficiency such that the actual amount is less than the proper amount by not more than 2 per cent. of that aggregate.
(3)If, where subsection (1) above applies, the actual amount exceeds the proper amount, the relevant amount of any dutiable alcoholic liquor of the description in question which is in the possession of the denaturer shall be liable to forfeiture; and for this purpose the relevant amount is the amount corresponding to the amount of the excess or such part of that amount as the Commissioners consider appropriate.
(4)If, where subsection (1) above applies, the actual amount is less than the proper amount, the denaturer shall, on demand by the Commissioners, pay on the amount of the deficiency, or on such part of it as the Commissioners may specify in the demand, the duty payable on dutiable alcoholic liquor of the description comprised in the deficiency.
(5)If any person—
(a)supplies to another, in contravention of any regulations under section 77 above, any denatured alcohol containing dutiable alcoholic liquor of any description, or
(b)uses any such denatured alcohol in contravention of any such regulations,
that person shall, on demand by the Commissioners, pay on the amount of dutiable alcoholic liquor of that description comprised, at the time of its supply or use, in the denatured alcohol that is so supplied or used, or on such part of it as the Commissioners may specify, the duty payable on dutiable alcoholic liquor of that description.
(6)Any supply of denatured alcohol to a person who—
(a)by virtue of any regulations under section 77 above is prohibited from receiving it unless authorised to do so by or under the regulations, and
(b)is not so authorised in the case of the denatured alcohol supplied to him,
shall be taken for the purposes of subsection (5) above to be a supply in contravention of those regulations.
(7)A demand made for the purposes of subsection (4) or (5) above shall be combined, as if there had been a default such as is mentioned in that section, with an assessment and notification under section 12 of the M3Finance Act 1994 (assessments to excise duty) of the amount of duty due in consequence of the making of the demand.]
Textual Amendments
F51S. 78 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 7; S.I. 2005/1523, art. 2 (with art. 3)
Marginal Citations
Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may in the daytime enter and inspect the premises of any person authorised by regulations made under section 77 above to receive [F52denatured alcohol], and may inspect and examine any [F52denatured alcohol] thereon and take samples of any [F52denatured alcohol] or of any goods containing [F52denatured alcohol], paying a reasonable price for each sample.
Textual Amendments
F52Words in s. 79 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
Modifications etc. (not altering text)
C4S. 79 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).
(1)If any person—
(a)prepares or attempts to prepare any liquor to which this section applies for use as a beverage or as a mixture with a beverage; or
(b)sells any such liquor, whether so prepared or not, as a beverage or mixed with a beverage; or
(c)uses any such liquor or any derivative thereof in the preparation of any article capable of being used wholly or partially as a beverage or internally as a medicine; or
(d)sells or has in his possession any such article in the preparation of which any such liquor or any derivative thereof has been used; or
(e)except as permitted by the Commissioners and in accordance with any conditions imposed by them, purifies or attempts to purify any such liquor or, after any such liquor has once been used, recovers or attempts to recover the spirit or alcohol contained therein by distillation or condensation or in any other manner,
he shall be liable on summary conviction to a penalty of [F54level 3 on the standard scale] and the liquor in respect of which the offence was committed shall be liable to forfeiture.
(2)Nothing in this section shall prohibit the use of any liquor to which this section applies or any derivative thereof—
(a)in the preparation for use as a medicine of sulphuric ether, chloroform, or any other article which the Commissioners may by order specify; or
(b)in the making for external use only of any article sold or supplied in accordance with regulations made by the Commissioners under section 77 above; or
(c)in any art or manufacture,
or the sale or possession of any article permitted to be prepared or made by virtue of paragraph (a) or (b) above where the article is sold or possessed for use as mentioned in that paragraph.
(3)The liquors to which this section applies are [F53denatured alcohol], methyl alcohol, and any mixture containing [F53denatured alcohol] or methyl alcohol.
Textual Amendments
F53Words in s. 80 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)
F54Words substituted (E.W.) by virtue of Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46; (S.) by virtue of Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G; and (N.I.) by S.I. 1984/703 (N.I. 3), arts. 5, 6
Modifications etc. (not altering text)
C5S. 80 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).
Textual Amendments
F55S. 81 repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(b), 114, Sch. 23 Pt. IV
(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the keeping and use of stills by persons other than distillers or rectifiers;
(b)regulating the manufacture of stills;
(c)prohibiting, except in such cases and upon such conditions as may be prescribed by the regulations, the keeping or use by persons other than distillers or rectifiers of stills of greater capacity than [F56230 litres];
(d)regulating the removal of stills or parts thereof.
(2)If any person contravenes or fails to comply with any regulation made under this section [F57his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any still or part thereof in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Textual Amendments
F56Words substituted by S.I. 1979/241, art. 36
F57Words in s. 82(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 48 (with s. 19(3)); S.I. 1994/2679. art. 3
Textual Amendments
F58S. 83 repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV
Textual Amendments
F59S. 84 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
Textual Amendments
F60S. 85 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III
(1)This section applies to an excise licence granted under the following provisions of this Act for the following purposes respectively, that is to say—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F61
(b)—(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F62
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F63
(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F64
Textual Amendments
F61S. 86(1)(a) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note I
F62S. 86(1)(b)—(d) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III
F63S. 86(2) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1
F64S. 86(3) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III
Textual Amendments
F65Ss. 87, 88 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III