http://www.legislation.gov.uk/ukpga/1979/4/section/14/2014-03-24Alcoholic Liquor Duties Act 1979An Act to consolidate the enactments relating to the excise duties on spirits, beer, wine, made-wine and cider together with certain other enactments relating to excise.1980-02-29texttext/xmlenStatute Law Database2024-05-20Expert Participation2014-03-24Part II Spirits Manufacture of spiritsF114 Duty on spirits—attenuation charge.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .