Search Legislation

Alcoholic Liquor Duties Act 1979

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 77

 Help about opening options

Version Superseded: 01/08/2023

Status:

Point in time view as at 01/04/2020. This version of this provision has been superseded. Help about Status

Close

Status

You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.

Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.

Changes to legislation:

There are currently no known outstanding effects for the Alcoholic Liquor Duties Act 1979, Section 77. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

77 Power to make regulations relating to [F1denatured alcohol].U.K.

(1)The Commissioners may with a view to the protection of the revenue make regulations—

(a)regulating the [F2denaturing] of [F3dutiable alcoholic liquor] and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of [F1denatured alcohol];

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)permitting [F3dutiable alcoholic liquor] to be [F5denatured] in warehouse;

(d)permitting [F6dealing wholesale (within the meaning of section 75 above) without a licence in] such [F1denatured alcohol] as may be specified in the regulations;

(e)regulating the importation, receipt, removal, storage and use of [F3dutiable alcoholic liquor] for [F2denaturing];

(f)regulating the storage and removal of substances to be used in [F2denaturing] [F3dutiable alcoholic liquor];

(g)prescribing the manner in which account is to be kept of stocks of [F1denatured alcohol] in the possession of authorised or licensed [F5denaturers] and of retailers of [F1denatured alcohol];

(h)for securing any duty chargeable in respect of [F1denatured alcohol] of any class.

(2)Different regulations may be made under this section with respect to different classes of [F1denatured alcohol] or different kinds of [F1denatured alcohol] of any class [F7and, without prejudice to the generality of subsection (1) above, regulations under this section may—

(a)provide for the imposition under the regulations of conditions and restrictions relating to the matters mentioned in that subsection, and

[F8(aa)frame any provision of the regulations with respect to the supply, receipt or use of denatured alcohol by reference to matters to be contained from time to time in a notice published in accordance with the regulations by the Commissioners and having effect until withdrawn in accordance with the regulations; and]

(b)impose or provide for the imposition by regulations of requirements on authorised or licensed [F5denaturers] and on retailers of [F1denatured alcohol] to keep and preserve records relating to their businesses as such and to produce them to an officer when required to do so for the purpose of allowing him to inspect them, to copy or take extracts from them or to remove them at a reasonable time and for a reasonable period.]

[F9(2A)Where any documents removed under the powers conferred by subsection (2)(b) above are lost or damaged the Commissioners shall be liable to compensate their owner for any expenses reasonably incurred by him in replacing or repairing the documents.]

(3)If any person contravenes or fails to comply with any regulation under this section, [F10or with any condition, restriction or requirement imposed under such a regulation, [F11his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties)]].

(4)If, save as permitted by any regulation under this section, any person [F12deals wholesale (within the meaning of section 75 above) in] [F1denatured alcohol] otherwise than under and in accordance with a licence under section 75 F13... above, [F14his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]

(5)Any [F3dutiable alcoholic liquor] or [F1denatured alcohol] in respect of which [F15there is such a contravention or failure to comply as is mentioned in subsection (3) above or any such dealing as is mentioned in subsection (4) above] shall be liable to forfeiture.

F16(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(d); S.I. 2005/1523, art. 2 (with art. 3)

F2Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(b); S.I. 2005/1523, art. 2 (with art. 3)

F3Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(c); S.I. 2005/1523, art. 2 (with art. 3)

F4S. 77(1)(b) repealed (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 29 Pt. I(3); S.I. 2005/1523, art. 2 (with art. 3)

F5Words in s. 77 substituted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 5(a); S.I. 2005/1523, art. 2 (with art. 3)

F8S. 77(2)(aa) inserted (1.7.2005) by Finance Act 1995 (c. 4), s. 5(6), Sch. 2 para. 6; S.I. 2005/1523, art. 2 (with art. 3)

F11Words in s. 77(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(1) (with s. 19(3)); S.I. 1994/2679, art. 3

F14Words in s. 77(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(2) (with s. 19(3)); S.I. 1994/2679, art. 3

F15Words in s. 77(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 46(3) (with s. 19(3)); S.I. 1994/2679, art. 3

F16S. 77(6) repealed (S.) (1.9.2009 at 5.00 a.m.) by Licensing (Scotland) Act 2005 (asp 16), s. 150(2), sch. 7 (with s. 143); S.S.I. 2007/472, art. 3

Modifications etc. (not altering text)

C1S. 77 extended (27.7.1993) by 1993 c. 34, s. 8(2).

C2S. 77(1)(e) extended (27.7.1993) by 1993 c. 34, s. 8(2)(b).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources