http://www.legislation.gov.uk/id/ukpga/1979/4

http://www.legislation.gov.uk/ukpga/1979/4/section/45/2019-02-01

Alcoholic Liquor Duties Act 1979

An 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.