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Alcoholic Liquor Duties Act 1979
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21 Restrictions relating to rectifiers. U.K.
(1)A rectifier shall not distil or extract feints or spirits from any other material than spirits on which duty has been duly paid.
(2)A rectifier shall not have in his possession—
(a)except for duty-paid spirits, any materials capable of being distilled into feints or spirits;
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(3)If a rectifier contravenes subsection (1) or (2) above, or if his still is found to contain any materials capable of being distilled as aforesaid other than duty-paid spirits, whether or not mixed with spirits on which duty has been duly paid, [F2the contravention of that subsection shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) or, as the case may be, there shall be deemed to have been conduct by the rectifier attracting such a penalty.]
[F3(4)Where—
(a)a rectifier becomes liable and is assessed to a penalty by virtue of subsection (3) above, and
(b)the assessment is not more than three years after the making of a previous assessment to a previous penalty to which he became liable by virtue of that subsection,
then his licence shall become void and he shall be disqualified from holding a licence as a rectifier for a period of three years from the date on which the assessment to the penalty mentioned in paragraph (a) above is made.]
(5)Spirits used in warehouse in pursuance of warehousing regulations shall be treated for the purposes of this section as duty-paid spirits.
Textual Amendments
F1S. 21(2)(b) repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III
F2Words in s. 21(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 23(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F3S. 21(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 23(2) (with s. 19(3)); S.I. 1994/2679, art. 3
Modifications etc. (not altering text)
C1S. 21 modified by S.I. 1983/947, regs. 12, 13
C2Ss. 16, 21, 22(1)(3A)(5), 42, 43 modified (1.1.1993) by S.I. 1992/3152, Pt. VI, regs. 11(c), 12
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