(1)If any person—
(a)for the purpose of selling any liquor, describes the liquor (whether in any notice or advertisement or on any label or wrapper, or in any other manner whatsoever) by any name or words such as to indicate that the liquor is, or is a substitute for, or bears any resemblance to, any description of spirits, or that the liquor is wine fortified or mixed with spirits or any description of spirits; or
(b)sells, offers for sale, or has in his possession for the purpose of sale, any liquor so described,
[F1his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) unless the duty chargeable on spirits has been paid in respect of no less than 97.5 per cent. of the liquor or][F2the liquor is made with spirits and is a made-wine to which section 55A above applies].
(2)Notwithstanding anything in this section—
(a)the name “port” or “sherry” or the name of any other description of genuine wine; or
(b)a name which, before 4th May 1932, was used to describe a liquor containing vermouth and spirits, the quantity of vermouth being not less than [F357 per cent. of the quantity of alcohol in the spirits],
shall not, for the purposes of this section, be treated as being in itself such a description as to give such an indication as is mentioned in subsection (1)(a) above.
(3)Notwithstanding anything in this section, a person who has sold, offered for sale, or had in his possession for the purpose of sale, any liquor described only by any such name as is mentioned in subsection (2)(a) above shall not be [F4liable to a penalty under section 9 of the Finance Act 1994 (civil penalties)] by reason that the liquor has been described by some other person (not being the agent or servant of the first mentioned person) by that name in association with some other description such as to give such an indication as is mentioned in subsection (1)(a) above.
[F5(4)Any liquor or other article by means of or in relation to which there is a contravention of subsection (1) above shall be liable to forfeiture.]
(5)Nothing in this section as it applies to England and Wales or Northern Ireland shall apply to any liquor which is prepared—
(a)on any premises in respect of which a justices’ on-licence is in force; or
(b)in any registered club; or
(c)on any premises, or on board any aircraft, vessel or vehicle in the case of which, by virtue of section 199(c) or (d) of the M1Licensing Act 1964, a justices’ licence is not required,
for immediate consumption on those premises, in that club or on board that aircraft, vessel or vehicle, as the case may be.
(6)Nothing in this section as it applies to Scotland shall apply to any liquor which is prepared—
(a)on any premises in respect of which a Scottish licence is in force; or
(b)in any registered club; or
(c)in any theatre, or on board any aircraft, vessel or vehicle in the case of which, by virtue of section 138(1)(b) or (c) of the M2Licensing (Scotland) Act 1976, a Scottish licence is not required,
for immediate consumption on those premises, in that club, at that theatre or on board that aircraft, vessel or vehicle, as the case may be.
Textual Amendments
F1Words in s. 71(1) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(1) (with s. 19(3)); S.I. 1994/2679, art. 3
F2Words added by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 10
F3Words substituted by S.I. 1979/241, art. 31
F4Words in s. 71(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(2) (with s. 19(3)); S.I. 1994/2679, art. 3
F5S. 71(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 44(3) (with s. 19(3)); S.I. 1994/2679, art. 3
Marginal Citations