Finance Act 1981 (c. 35)

SCHEDULES

X1 SCHEDULE 8 U.K. Miscellaneous Customs and Excise Amendments

Editorial Information

X1 The text of Sch. 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Part II U.K. Amendments of M1 Alcoholic Liquor Duties Act 1979

Marginal Citations

M1 1979 c. 4.

Definitions of “wholesale” and “wholesaler” U.K.

11 U.K. For the definitions of “wholesale” and “wholesaler” in section 4(1) there shall be substituted—

““wholesale”, in relation to dealing in dutiable alcoholic liquor, means the sale at any one time to any one person of quantities not less than the following, namely—

(a) in the case of spirits, wine or made-wine, 9 litres or 1 case; or

(b) in the case of beer or cider, 20 litres or 2 cases;

“wholesaler” means a person who deals wholesale in dutiable alcoholic liquor;”.