Alcoholic Liquor Duties Act 1979

SCHEDULES

Section 54.

SCHEDULE 1 Wine: Rates of Duty

Description of wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.)	Rates of duty (per gallon)
	£
Wine of an alcoholic strength—
not exceeding 15 per cent.	3.2500
exceeding 15 but not exceeding 18 per cent.	3.7500
exceeding 18 but not exceeding 22 per cent.	4.4150
exceeding 22 per cent.	4.4150 plus £0.4700 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent. ; each of the above rates of duty being, in the case of sparkling wine, increased by £0.7150 per gallon.

Section 55.

SCHEDULE 2 Made-Wine: Rates of Duty

Description of made-wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.)	Rates of duty (per gallon)
	£
Made-wine of an alcoholic strength—
not exceeding 10 per cent.	2.1100
exceeding 10 but not exceeding 15 per cent.	3.1600
exceeding 15 but not exceeding 18 per cent.	3.4750
exceeding 18 per cent.	3.4750 plus £0.4700 for every 1 per cent, or part of 1 per cent, in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £0.3300 per gallon.

Section 92(1).

SCHEDULE 3 Consequential Amendments

Food and Drugs Act 1955

1 In section 3(4) of the [1955 c. 16.] Food and Drugs Act 1955, for the words " section one hundred and sixty-one of the Customs and Excise Act 1952 " there shall be substituted the words " section 70 of the Alcoholic Liquor Duties Act 1979 ".

Food and Drugs (Scotland) Act 1956

2 In section 3(4) of the [1956 c. 30.] Food and Drugs (Scotland) Act 1956, for the words " section one hundred and sixty-one of the Customs and Excise Act 1952 " there shall be substituted the words " section 70 of the Alcoholic Liquor Duties Act 1979 ".

Weights and Measures Act 1963

3 In section 58 of the [1963 c. 31.] Weights and Measures Act 1963, in the definition of "intoxicating liquor", for the words "has the same meaning as for the purposes of the Customs and Excise Act 1952 " there shall be substituted the words " means spirits, beer, wine, made-wine or cider as defined in section 1 of the Alcoholic Liquor Duties Act 1979 ; ".

4 In Part VI of Schedule 4 to the Weights and Measures Act 1963, for paragraph 1 there shall be substituted the following paragraph—

“1 In this Part of this Schedule—

(a) the expressions " beer" and " cider" have the same meanings respectively as in the Alcoholic Liquor Duties Act 1979 ;

(b) the expression " wine " means imported wine ; and

(c) the expression " British wine " means any liquor which is made from fruit and sugar or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes British wines, made wines, mead and metheglin.”

Licensing Act 1964

5 (1) The [1964 c. 26.] Licensing Act 1964 shall be amended as provided in this paragraph.

(2) In section 181, for the words " dealer's licence under section 146 of the Customs and Excise Act 1952" there shall be substituted the words " wholesaler's licence under section 65 of the Alcoholic Liquor Duties Act 1979 " and for the words " dealer's licence " in the other two places where they occur there shall be substituted the words " wholesaler's licence ".

(3) In section 201(1)—

(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 denned 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) ".

Weights and Measures Act (Northern Ireland) 1967

6 In section 41 of the [1967 c. 6 (N.I.).] Weights and Measures Act (Northern Ireland) 1967, in the definition of "intoxicating liquor", for the words " has the same meaning as for the purposes of the Customs and Excise Act 1952 " there shall be substituted the words " means spirits, beer, wine, made-wine or cider as denned in section 1 of the Alcoholic Liquor Duties Act 1979 ; ".

7 In Part VI of Schedule 2 to the Weights and Measures Act (Northern Ireland) 1967, for paragraph 1 there shall be substituted the following paragraph—

“1 In this Part of this Schedule—

(a) the expressions " beer " and " cider" have the same meanings respectively as in the Alcoholic Liquor Duties Act 1979 ;

(b) the expression " wine " means imported wine ; and

(c) the expression " British wine " means any liquor which is made from fruit and sugar or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes British wines, made wines, mead and metheglin.”

Licensing Act (Northern Ireland) 1971

8 (1) The [1971 c. 13 (N.I.).] Licensing Act (Northern Ireland) 1971 shall be amended as provided in this paragraph.

(2) In section 76(1), for the words " section 146 of the Customs and Excise Act 1952 " there shall be substituted the words " section 65 of the Alcoholic Liquor Duties Act 1979 ".

(3) In section 76(2)(b), for the words " section 146 or 167" there shall be substituted the words " section 65 or 84 " and for the words "Act of 1952" there shall be substituted the words " Act of 1979 ".

(4) In section 84(5), for the words " section 148(4) of the Customs and Excise Act 1952 " there shall be substituted the words " section 4(4) of the Alcoholic Liquor Duties Act 1979 ".

(5) In section 85(c), for the words " section 167 of the Customs and Excise Act 1952 " there shall be substituted the words " section 84 of the Alcoholic Liquor Duties Act 1979 ".

Licensing (Scotland) Act 1976

9 In section 139(1) of the [1976 c. 66.] 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) in the definition of "wholesaler's excise licence", for the words from " section 146 " to the end, there shall be substituted the words " section 65 of the Alcoholic Liquor Duties Act 1979 ".

Section 92(2).

SCHEDULE 4 Repeals

PART I Enactments of the Parliament of the United Kingdom

Chapter	Short Title	Extent of Repeal
53 & 54 Vict. c. 8.	The Customs and Inland Revenue Act 1890.	Section 31(2).
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44.	The Customs and Excise Act 1952.	Part IV.
		Sections 226 to 228.
		Section 237.
		Sections 241 to 243.
		Section 263(3) to (5).
		In section 307(1), the definitions of " authorised methylator ", " beer ", " beer-primer ", " brewer" and " brewer for sale ", " British compounded spirits", "British spirits", "case", " cider ", " compounder ", " dealer ", " distiller " and " distillery ", " distiller's warehouse ", " gravity " and " original gravity ", "intoxicating liquor", "justices' licence" and " justices' on-licence ", " licensed methylator", " limited licence to brew beer "," made-wine "," methylated spirits ", " producer of wine ", "producer of made-wine "," proof ", " rectifier", " registered club ", " retail ", " retailer ", " spirits "," spirits of wine ", " wholesale " and " wine ".
		In section 315, paragraphs (c) and (d).
		In Schedule 10, paragraph 15.
1 & 2 Eliz. 2. c. 34.	The Finance Act 1953.	Section 2.
6 & 7 Eliz. 2. c. 56.	The Finance Act 1958.	Section 6.
7 & 8 Eliz. 2. c. 58.	The Finance Act 1959.	Section 2(1) and (5).
		Section 3(2), (3), (4) and (5).
8 & 9 Eliz. 2. c. 44.	The Finance Act 1960.	Section 3.
		Schedule 1.
1963 c. 25.	The Finance Act 1963.	Section 6.
		Schedule 2.
1963 c. 31.	The Weights and Measures Act 1963.	Section 59.
		In Schedule 10, paragraph 1(d).
1964 c. 49.	The Finance Act 1964.	Section 1(5).
		Section 2(5) and (6).
1966 c. 18.	The Finance Act 1966.	In Schedule 2, in paragraph 1, the words from " section 107(1) " to " spirits) " and paragraph 2.
1967 c. 54.	The Finance Act 1967	Section 1(5).
		Section 4 except, in subsection (5), paragraphs (a)(i) and (v).
		Section 6.
		In Schedule 5, paragraphs 2, 3 and 4.
		In Schedule 6, paragraphs 1, 3, 4, 7, 8, 9, 10 and 11.
		In Schedule 9, paragraphs 1 to 6.
1968 c. 44.	The Finance Act 1968.	Section 1(3).
1968 c. 54.	The Theatres Act 1968.	In Schedule 2 the amendment in section 162 of the Customs and Excise Act 1952.
1969 c. 32.	The Finance Act 1969.	Section 1(5)(b).
		In Schedule 7, paragraph 2.
1970 c. 24.	The Finance Act 1970.	Section 6(1) and (2)(a).
		Section 7, except subsections (5) and (8).
1972 c. 41.	The Finance Act 1972.	Section 57(3) and (4).
1974 c. 30.	The Finance Act 1974.	Section 4.
1975 c. 45.	The Finance (No. 2) Act 1975.	Sections 9 and 10.
		Sections 14 and 15.
		In Schedule 3, paragraphs 3 to 7, 9, 15, 24 to 37. 42, in paragraph 44, subparagraphs (a), (b) and (d) and paragraphs 45 to 47.
		Schedules 4 and 5.
		In Schedule 6, paragraphs 5, 6, 7 and 8.
1976 c. 40.	The Finance Act 1976.	Sections 2 and 3.
		In Schedule 3, paragraphs 1, 5, 7 and 9.
1976 c. 66.	The Licensing (Scotland) Act 1976.	In Schedule 7, paragraphs 3 and 4.
1977 c. 36.	The Finance Act 1977.	Section 1(1) to (5), (8) and (9).
		Schedules 1 and 2.
1978 c. 42.	The Finance Act 1978.	Section 2.
		In Schedule 12, paragraphs 1 to 5.

PART II Enactments of the Parliament of Northern Ireland

Chapter	Short Title	Extent of Repeal
1959 c. 9 (N.I.).	The Finance Act (Northern Ireland) 1959.	Section 12(1) and (5).
		Section 13(2) to (5).
		Section 18(5).
1963 c. 22 (N.I.).	The Finance Act (Northern Ireland) 1963.	Section 19.
		Section 22(6)
		Schedule 2.
1967 c. 20 (N.I.).	The Finance Act (Northern Ireland) 1967.	Section 15(1)(b) and (6).
		Section 17.
		Section 21(6).
		In Schedule 2, the amendment in the Finance Act (Northern Ireland) 1959.

PART III Northern Ireland Instrument

Year and Number	Title	Extent of Revocation
1976/1214 (N.I. 23).	The Poisons (Northern Ireland) Order 1976.	In Schedule 2, paragraph 1.