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Alcoholic Liquor Duties Act 1979
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- UK Public General Acts
- 1979 c. 4
- Part IV
- Section 55A
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Version Superseded: 19/07/2006
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[F155A Wine and made-wine of a strength not exceeding 5.5 per cent.U.K.
(1)This section applies to wine and made-wine of a strength F2. . . not exceeding 5.5 per cent.
(2)The Commissioners may by regulations provide that, except in such cases and subject to such conditions as may be specified by or under the regulations, no wine or made-wine to which this section applies may be fortified at any time—
(a)after it leaves the entered or approved premises on which it was produced, or
(b)in the case of wine or made-wine produced outside the United Kingdom, after it is imported into the United Kingdom,
and before it is sold by retail or otherwise supplied for consumption.
(3)[F3Where any person] contravenes or fails to comply with any regulation under this section (including any conditions imposed by or under any such regulation) [F3his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)], and the wine or made-wine and all vessels, utensils and materials for fortifying wine or made-wine found in his possession shall be liable to forfeiture.]
Textual Amendments
F1S. 55A inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 6
F2Words in s. 55A(1) repealed (1.5.1995 with effect in accordance with s. 1 of the amending Act) by 1995 c. 4, s. 162, Sch. 29 Pt. I Note
F3Words in s. 55A(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 36(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3
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