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Section 54.]
Textual Amendments
F1Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.
Textual Amendments
F2Sch. 1 Table containing Pts. I and II substituted (1.1.1998) by 1997 c. 58, s. 9(1)(2)
Description of wine or made-wine | Rates of duty per hectolitre |
---|---|
£ | |
Wine or made-wine of a strength not exceeding 4 per cent. | 44.58 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 61.30 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 144.65 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. | [F3161.20] |
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. | 206.66 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 192.86] |
Textual Amendments
F3Word in Sch. Pt. I Table substituted (retrospectively 6 p.m. on the 17.3.1998) by 1998 C. 36, s. 2(2)(4)
Textual Amendments
F4Sch. 1 Table containing Pts. I and II substituted (1.1.1998) by 1997 c. 58, s. 9(1)(2)
Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
---|---|
£ | |
Wine or made-wine of a strength exceeding 22 per cent. | 19.56] |
[F51U.K.Paragraphs 2 and 3 below apply for the purposes of this Act.]
Textual Amendments
F5Sch. 1 paras. 1-3 substituted (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) for paras. 1,2 by 1993 c. 34, s. 7(1)(2).
[F62(1)Wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure.U.K.
(2)Wine or made-wine which is for the time being in a closed container is sparkling regardless of the pressure in the container if the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
(3)Wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.]
Textual Amendments
F6Sch. 1 paras. 1-3 substituted for Sch. 1 paras. 1, 2 (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) by 1993 c. 34, s. 7(1)(2).
[F73(1)Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either falls within paragraph 2(1) above or takes on such characteristics as are referred to in paragraph 2(3) above.U.K.
(2)Wine or made-wine which has not previously been rendered sparkling by virtue of sub-paragraph (1) above shall be regarded as having been rendered sparkling if it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
(3)Wine or made-wine which is in a closed container and has not previously been rendered sparkling by virtue of sub-paragraph (1) or (2) above shall be regarded as having been rendered sparkling if the stopper of its container is exchanged for a stopper of a kind mentioned in sub-paragraph (2) above.]
Textual Amendments
F7Sch. 1 paras. 1-3 substituted (27.7.1993 with application in relation to wine and made-wine which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) for paras. 1, 2 by 1993 c. 34, s. 7(1)(2).
Textual Amendments
F8Sch. 2 repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I
Section 92(1).
1, 2.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F9
Textual Amendments
F9Sch. 3 paras. 1, 2 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note I
3, 4.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F10
Textual Amendments
Marginal Citations
5(1)The Licensing Act 1964 shall be amended as provided in this paragraph.U.K.
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11
(3)In section 201(1)—
[F12(a)in the definition of “sale by retail”, for the words following “section” there shall be substituted the words “ 4(4) of the Alcoholic Liquor Duties Act 1979 ”; and]
(b)in the appropriate place in alphabetical order there shall be inserted the following definition (in place of the definition repealed by this Act)— “wine” means wine or made-wine as defined in section 1 of the Alcoholic Liquor Duties Act 1979.
(4)In Part II of Schedule 9, in paragraph 4, for the words “section 307 of the Customs and Excise Act 1952)” there shall be substituted the words “ section 1 of the Alcoholic Liquor Duties Act 1979) ”.
Textual Amendments
F11Sch. 3 para. 5(2) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
F12Sch. 3 para. (3)(a) repealed (E.W.) by Licensing (Retail Sales) Act 1988 (c. 25, SIF 68A:1), s. 3(b)
Modifications etc. (not altering text)
C1The text of Sch. 3 paras. 5 and 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
6, 7.U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F13
Textual Amendments
F13Sch. 3 paras. 6, 7 repealed by S.I. 1981/231, Sch. 11
Marginal Citations
8(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F14U.K.
(2)(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F15
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F16
(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F17
Textual Amendments
F14Sch. 3 para. 8(1) repealed by S.I. 1990/594, (N.I. 6), art. 90(4), Sch. 13
F15Sch. 3 para. 8(2)(3) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
F16Sch. 3 para. 8(4) repealed by S.I. 1990/594, (N.I. 6), art. 90(4), Sch. 13
F17Sch. 3 para. 8(5) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
Marginal Citations
9U.K.In section 139(1) of the Licensing (Scotland) Act 1976 the following amendments shall be made, that is to say—
(a)in the definitions of “made-wine” and “wine”, for the words “Customs and Excise Act 1952” there shall be substituted the words “ section 1 of the Alcoholic Liquor Duties Act 1979 ”;
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F18
Textual Amendments
F18Sch. 3 para. 9(b) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 1
Modifications etc. (not altering text)
C2The text of Sch. 3 paras. 5 and 9 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
Section 92(2).
Modifications etc. (not altering text)
C3The text of Sch. 4 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
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