Alcoholic Liquor Duties Act 1979

[F1 Denatured alcohol] U.K.

Textual Amendments

F1 Words 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)

75 Licence or authority to manufacture and deal wholesale in [F2 denatured alcohol]. U.K.

(1) The Commissioners may authorise any distiller, rectifier or compounder to [F2 denatured alcohol], and any person so authorised is referred to in this Act as an “authorised [F3 denaturer]”.

(2) No person other than an authorised [F3 denaturer] shall [F3 denature] [F4 dutiable alcoholic liquor] or deal wholesale in [F2 denatured alcohol] unless he holds an excise licence as a [F3 denaturer] under this section.

F5 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) [F7 Where any person], not being an authorised [F3 denaturer, [F3 denatures] [F4 dutiable alcoholic liquor] otherwise than under and in accordance with a licence under this section [F8 his 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 [F2 denatured alcohol] of not less than [F9 20 litres] or such smaller quantity as the Commissioners may by regulations specify.]

Textual Amendments

F2 Words 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)

F3 Words 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)

F4 Words 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)

F5 S. 75(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV

F6 S. 75(4) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

F7 Words 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

F8 Words 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

F9 Words substituted by S.I. 1979/241, art. 33

Modifications etc. (not altering text)

C1 S. 75 extended (27.7.1993) by 1993 c. 34, s. 8(2).

F10 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F10 S. 76 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 22, Sch. 19 Pt. III

77 Power to make regulations relating to [F11 denatured alcohol]. U.K.

(1) The Commissioners may with a view to the protection of the revenue make regulations—

(a) regulating the [F12 denaturing] of [F13 dutiable alcoholic liquor] and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of [F11 denatured alcohol];

F14 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) permitting [F13 dutiable alcoholic liquor] to be [F15 denatured] in warehouse;

(d) permitting [F16 dealing wholesale (within the meaning of section 75 above) without a licence in] such [F11 denatured alcohol] as may be specified in the regulations;

(e) regulating the importation, receipt, removal, storage and use of [F13 dutiable alcoholic liquor] for [F12 denaturing];

(f) regulating the storage and removal of substances to be used in [F12 denaturing] [F13 dutiable alcoholic liquor];

(g) prescribing the manner in which account is to be kept of stocks of [F11 denatured alcohol] in the possession of authorised or licensed [F15 denaturers] and of retailers of [F11 denatured alcohol];

(h) for securing any duty chargeable in respect of [F11 denatured alcohol] of any class.

(2) Different regulations may be made under this section with respect to different classes of [F11 denatured alcohol] or different kinds of [F11 denatured alcohol] of any class [F17 and, 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

[F18 (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 [F15 denaturers] and on retailers of [F11 denatured 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.]

[F19 (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, [F20 or with any condition, restriction or requirement imposed under such a regulation, [F21 his 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 [F22 deals wholesale (within the meaning of section 75 above) in] [F11 denatured alcohol] otherwise than under and in accordance with a licence under section 75 F23 ... above, [F24 his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

(5) Any [F13 dutiable alcoholic liquor] or [F11 denatured alcohol] in respect of which [F25 there 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.

F26 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Words 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)

F12 Words 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)

F13 Words 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)

F14 S. 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)

F15 Words 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)

F16 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(a)

F17 S. 77(2) and words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)

F18 S. 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)

F19 S. 77(2A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(b)(c)

F20 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 23(d)

F21 Words 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

F22 Words substituted by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III

F23 Words repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III

F24 Words 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

F25 Words 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

F26 S. 77(6) repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), sch. 7 (with s. 143); S.S.I. 2007/472, art. 3

Modifications etc. (not altering text)

C2 S. 77 extended (27.7.1993) by 1993 c. 34, s. 8(2).

C3 S. 77(1)(e) extended (27.7.1993) by 1993 c. 34, s. 8(2)(b).

[F27 78 Defaults in respect of denatured alcohol. U.K.

(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 M1 Finance Act 1994 (assessments to excise duty) of the amount of duty due in consequence of the making of the demand.]

Textual Amendments

F27 S. 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

M1 1994 c. 9.

79 Inspection of premises, etc. U.K.

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 [F28 denatured alcohol], and may inspect and examine any [F28 denatured alcohol] thereon and take samples of any [F28 denatured alcohol] or of any goods containing [F28 denatured alcohol], paying a reasonable price for each sample.

Textual Amendments

F28 Words 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)

C4 S. 79 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).

80 Prohibition of use of [F29 denatured alcohol], etc. as a beverage or medicine. U.K.

(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 [F30 level 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 [F29 denatured alcohol], methyl alcohol, and any mixture containing [F29 denatured alcohol] or methyl alcohol.

Textual Amendments

F29 Words 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)

F30 Words 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)

C5 S. 80 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).