SCHEDULES

SCHEDULE 42Alcoholic liquor duties: decisions subject to review and appeal

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1

Sub-paragraph (3) of paragraph 3 (decisions under section 55, and regulations under section 56, of ALDA 1979) is amended as follows.

2

For “section 55” substitute “ section 54 or 55 ”.

3

After “a decision” insert

—

a

 

4

For “that section” substitute “ section 54 or 55 ”.

5

Insert at the end—

b

as to whether or not a person is to be required to give security for the fulfilment of an obligation or as to the form or amount of, or the conditions of, any such security; or

c

as to the conditions subject to which, or the purposes for which, wine or made-wine may be moved from one place to another without payment of duty.