http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2008-07-21 SCHEDULESSCHEDULE 1 Alcoholic Liquor DutiesPart II Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.11In subsection (2) of section 1 of the Alcoholic Liquor Duties Act 1979 (definition of “spirits”), for the words “subsections (7) and (8)” there shall be substituted the words “subsections (7) to (9)”.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3In subsection (5) of that section (definition of “made-wine”), after the word “means” there shall be inserted the words “subject to subsection (10) below”.4After subsection (8) of that section there shall be inserted—9Any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with spirits and is not of a description specified in an order made by the Treasury by statutory instrument shall be deemed not to be spirits.10The Treasury may by order made by statutory instrument provide that any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with beer or cider and is of a description specified in the order shall be deemed to be beer or, as the case may be, cider, and not to be made-wine.1979 c. 4. Sch. 1 Pt. II para. 1(2) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7, 123, Sch. 19 Pt. II; S.I. 1993/1152, art. 3, Sch. 1 Pt. 2
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39" NumberOfProvisions="369" RestrictEndDate="2009-04-01" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I.">
<ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21</dc:identifier>
<dc:title>Finance Act 1988</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.</dc:description>
<dc:date>1988-07-29</dc:date>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-23</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2008-07-21</dct:valid>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/1988/39/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/1988/39/2008-07-21" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/1988/39/introduction/2008-07-21" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/1988/39/body/2008-07-21" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/1988/39/schedules/2008-07-21" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/1988/39/contents/2008-07-21" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/replaces" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/enacted" title="enacted"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/1991-02-01" title="1991-02-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/1993-06-01" title="1993-06-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/2008-07-21" title="Schedule 1"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/part/I/2008-07-21" title="Part; Schedule 1 Part I"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/part/I/2008-07-21" title="Part; Schedule 1 Part I"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/2/2008-07-21" title="Paragraph; Schedule 1 Paragraph 2"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/2/2008-07-21" title="Paragraph; Schedule 1 Paragraph 2"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="1988"/>
<ukm:Number Value="39"/>
<ukm:EnactmentDate Date="1988-07-29"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-02" URI="http://www.legislation.gov.uk/ukpga/1988/39/pdfs/ukpga_19880039_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="370"/>
<ukm:BodyParagraphs Value="177"/>
<ukm:ScheduleParagraphs Value="193"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="1"/>
</ukm:Statistics>
</ukm:Metadata>
<Primary>
<Schedules RestrictEndDate="2009-04-01" RestrictStartDate="2007-04-06">
<Title> SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1" NumberOfProvisions="13" id="schedule-1" RestrictStartDate="2006-07-19">
<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title> Alcoholic Liquor Duties</Title>
</TitleBlock>
<ScheduleBody>
<Part DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/part/II/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/part/II" NumberOfProvisions="13" id="schedule-1-part-II" RestrictStartDate="2006-07-19">
<Number>Part II</Number>
<Title> Beverages of an Alcoholic Strength not Exceeding 5.5 per cent.</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/paragraph/1" RestrictExtent="E+W+S+N.I." RestrictStartDate="1993-06-01" ConfersPower="true" id="schedule-1-paragraph-1">
<Pnumber>1</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/1/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/paragraph/1/1" id="schedule-1-paragraph-1-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>
In subsection (2) of section 1 of the
<CommentaryRef Ref="c13529731"/>
Alcoholic Liquor Duties Act 1979 (definition of “spirits”), for the words “subsections (7) and (8)” there shall be substituted the words “subsections (7) to (9)”.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/2/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/paragraph/1/2" id="schedule-1-paragraph-1-2">
<Pnumber>
<CommentaryRef Ref="c13529741"/>
2
</Pnumber>
<P2para>
<Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/3/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/paragraph/1/3" id="schedule-1-paragraph-1-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>In subsection (5) of that section (definition of “made-wine”), after the word “means” there shall be inserted the words “subject to subsection (10) below”.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/paragraph/1/4/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/paragraph/1/4" id="schedule-1-paragraph-1-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>After subsection (8) of that section there shall be inserted—</Text>
<BlockAmendment TargetClass="primary" TargetSubClass="unknown" Context="main" Format="default">
<P2>
<Pnumber>9</Pnumber>
<P2para>
<Text>Any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with spirits and is not of a description specified in an order made by the Treasury by statutory instrument shall be deemed not to be spirits.</Text>
</P2para>
</P2>
<P2>
<Pnumber>10</Pnumber>
<P2para>
<Text>The Treasury may by order made by statutory instrument provide that any beverage of an alcoholic strength exceeding 1.2 per cent. but not exceeding 5.5 per cent. which is made with beer or cider and is of a description specified in the order shall be deemed to be beer or, as the case may be, cider, and not to be made-wine.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
<Commentaries>
<Commentary id="c13529731" Type="M">
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1979/4" id="c00808" Year="1979" Class="UnitedKingdomPublicGeneralAct" Number="4">1979 c. 4</Citation>
.
</Text>
</Para>
</Commentary>
<Commentary id="c13529741" Type="F">
<Para>
<Text>
<CitationSubRef id="c00809" URI="http://www.legislation.gov.uk/id/ukpga/1988/39/schedule/1/part/II/paragraph/1/2" SectionRef="schedule-1-part-II-paragraph-1-2">Sch. 1 Pt. II para. 1(2)</CitationSubRef>
repealed (1.6.1993) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1991/31" id="c00810" Year="1991" Class="UnitedKingdomPublicGeneralAct" Number="31" Title="Finance Act 1991">Finance Act 1991 (c. 31, SIF 40:1)</Citation>
,
<CitationSubRef id="c00811" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/7" CitationRef="c00810" SectionRef="section-7">ss. 7</CitationSubRef>
,
<CitationSubRef id="c00812" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123" CitationRef="c00810" SectionRef="section-123">123</CitationSubRef>
,
<CitationSubRef id="c00813" URI="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/II" Operative="true" CitationRef="c00810" SectionRef="schedule-19-part-II">Sch. 19 Pt. II</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/1993/1152" id="c00814" Class="UnitedKingdomStatutoryInstrument" Year="1993" Number="1152">S.I. 1993/1152</Citation>
,
<CitationSubRef id="c00815" URI="http://www.legislation.gov.uk/id/uksi/1993/1152/article/3" CitationRef="c00814" SectionRef="article-3">art. 3</CitationSubRef>
,
<CitationSubRef id="c00816" URI="http://www.legislation.gov.uk/id/uksi/1993/1152/schedule/1/part/2" Operative="true" CitationRef="c00814" SectionRef="schedule-1-part-2">Sch. 1 Pt. 2</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>