Search Legislation

Alcoholic Liquor Duties Act 1979

 Help about what version

What Version

 Help about advanced features

Advanced Features

Status:

Point in time view as at 01/07/2005. This version of this provision has been superseded. Help about Status

Close

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

There are currently no known outstanding effects for the Alcoholic Liquor Duties Act 1979, Section 1. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

1 The alcoholic liquors dutiable under this Act.U.K.

(1)Subsections (2) to (8) below define for the purposes of this Act the alcoholic liquors which are subject to excise duty under this Act, that is to say—

(a)spirits,

(b)beer,

(c)wine,

(d)made-wine, and

(e)cider;

and in this Act “dutiable alcoholic liquor” means any of those liquors and “duty” means excise duty.

[F1(2)“Spirits” means, subject to subsections (7) to (9) below—

(a)spirits of any description which are of a strength exceeding 1.2 per cent

(b)any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2 per cent or

(c)liquors contained, with any spirits, in any mixture which is of a strength exceeding 1.2 per cent.

F2....]

(3)Beer” includes ale, porter, stout and any other description of beer, and any liquor which is made or sold as a description of beer or as a substitute for beer and which [F3is] of a strength exceeding [F40.5 per cent.], but does not include—

(a)black beer the worts whereof before fermentation were of a specific gravity of 1200° or more; F5. . .

F5(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)Wine” means any liquor [F6which is of a strength exceeding 1.2 per cent and which is] obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts.

(5)Made-wine” means [F7subject to subsection (10) [F8and section 55B(1)] below] any liquor [F6which is of a strength exceeding 1.2 per cent and which is] obtained from the alcoholic fermentation of any substance or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substance but does not include wine, beer, black beer, spirits or cider.

(6)Cider” means [F8, subject to section 55B(1) below,] cider (or perry) of a strength [F9exceeding 1.2 per cent but][F10 less than 8.5 per cent.] . . . F11 obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry).

(7)Angostura bitters, that is to say, the aromatic flavouring essence commonly known as angostura bitters, shall be deemed not to be spirits, but this subsection does not apply for the purposes of sections 2, 5, 6 and 27 to 30 below.

(8)Methyl alcohol, notwithstanding that it is so purified or prepared as to be drinkable, shall not be deemed to be spirits nor shall naptha or any mixture or preparation containing naphtha or methyl alcohol and not containing spirits as defined in subsection (2) above.

[F12(9)F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)The Treasury may by order made by statutory instrument provide that any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with beer or cider and is of a description specified in the order shall be deemed to be beer or, as the case may be, cider, and not to be made-wine.]

Textual Amendments

F1S. 1(2) substituted (1.1.1993) by S.I. 1992/3158, reg. 2(2)

F2Words in s. 1(2) 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)

F4Words in s. 1(3) substituted (27.7.1993 with application in relation to liquor 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. 3(1)(3).

F6Words in s. 1(4)(5) inserted (1.5.1995 with effect as mentioned in s. 1(5) of the amending Act) by 1995 c. 4, s. 1(2)(5)

F8Words in s. 1(5) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 5(2)(a)(5)

Words in s. 1(6) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 5(2)(b)(5)

F9Words in s. 1(6) inserted (1.5.1995 with effect as mentioned in s. 1(6) of the amending Act) by 1995 c. 4, s. 1(3)(6)

F11Words repealed by S.I. 1979/241, art. 5(b)

F13S. 1(9) repealed (retrospective to 28.4.2002) by Finance Act 2002 (c. 23), ss. 3(1), 141, Sch. 40 Pt. 1(1)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources