Source: http://www.legislation.gov.uk/ukpga/1979/4/part/VI
Timestamp: 2013-05-25 04:12:00
Document Index: 468330946

Matched Legal Cases: ['art. 16', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 368', 'art. 2', 'art. 3', 'art. 370', 'art. 3', 'art. 31', 'art. 3', 'art. 3', 'art. 3', 'art. 3', 'art. 32', 'art. 3', 'art. 3', 'art. 33', 'art. 3', 'art. 3', 'art. 3', 'art. 35', 'art. 3', 'art. 36', 'art. 383']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchAlcoholic Liquor Duties Act 1979You are here:1979 c. 4Part VITable of ContentsContentMore ResourcesPrevious: PartNext: PartPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Alcoholic Liquor Duties Act 1979. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 5A inserted by S.I. 2009/730 art. 16s. 64A inserted by 2004 c. 12 s. 4(1)Sch. 2A inserted by 2004 c. 12 Sch. 1Sch. 2A para. 1(3)(a) text amended by S.I. 2006/144 art. 2(a)Sch. 2A para. 1(3)(b) text amended by S.I. 2006/144 art. 2(b)Commencement Orders yet to be applied to the Alcoholic Liquor Duties Act 1979:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing provisions within this Act into force:S.I. 2006/201 art. 2 commences (2004 c. 12)Commencement Orders bringing legislation that affects this Act into force:S.I. 2005/1523 art. 2 commences (1995 c. 4)S.I. 2005/3056 art. 2(2) commences (2003 c. 17)S.I. 2009/511 art. 2 commences (2008 c. 9)S.S.I. 2006/286 art. 2(b) commences (2005 asp 16)S.S.I. 2007/472 arts. 2 3 Sch. 1 2 commences (2005 asp 16)Part VIE+W+S+N.I. General Control Provisions Sale of dutiable alcoholic liquorsE+W+S+N.I.65 Excise licence for dealing wholesale in certain alcoholic liquors.E+W+S+N.I.(1)—(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F1S. 65(1)–(7) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1F2S. 65(8) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F3S. 66 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 19 Pt. III Note 1[66AF4 Blending of alcoholic liquors.E+W+S+N.I.(1)Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors—
(a)each of which is of a kind mentioned in paragraphs (a) to (e) of section 1(1) above, but
(b)not all of which fall within the same one of those paragraphs,
(2)Subject to subsections (4) to (6) below, a person shall not blend two or more alcoholic liquors which—
(a)fall within the same paragraph of section 1(1) above, but
(b)are not all of the same alcoholic strength,
(3)In relation to the blending of particular alcoholic liquors—
(a)if the liquor which is the product of the blending is beer, permitted premises are premises which are registered under section 41A above and premises in respect of which a person is registered under section 47 above;
(b)if the liquor which is the product of the blending is wine, permitted premises are premises in respect of which a licence under section 54(2) above is held;
(c)if the liquor which is the product of the blending is made-wine, permitted premises are premises in respect of which a licence under section 55(2) above is held;
(d)if the liquor which is the product of the blending is cider, permitted premises are premises in respect of which a person is registered under section 62 above.
(4)Subsections (1) and (2) above do not apply unless the blending is done with a view to offering for sale the liquor which is the product of the blending.
(5)Subsections (1) and (2) above do not apply where the liquor which is the product of the blending is intended for consumption on the premises on which the blending takes place.
(6)The Commissioners may direct that subsections (1) and (2) above shall not apply to the blending of alcoholic liquors in such circumstances as are specified in the direction.
(7)Where a person contravenes subsection (1) or (2) above, the following shall be liable to forfeiture—
(a)the liquor which is the product of the blending;
(b)all such vessels, utensils and materials for the blending of alcoholic liquors as are found in his possession.
(8)In this section any reference to blending liquors includes a reference to otherwise mixing them.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F4S. 66A inserted (27.7.1993 with application in relation to the blending or other mixing of alcoholic liquors on or after that date) by 1993 c. 34, s. 5(1)(4).67 Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.E+W+S+N.I.(1)The Commissioners may, with a view to the protection of the revenue, make regulations regulating the keeping of spirits, beer, wine, made-wine or cider respectively by wholesalers and retailers.
(2)If any person contravenes or fails to comply with any regulation made under this section, [F5his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any liquor, container or utensil in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F5Words in s. 67(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 42 (with s. 19(3)); S.I. 1994/2679, art. 368. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F6E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F6S. 68 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20 and Sch. 19 Pt. III69 Miscellaneous provisions as to wholesalers and retailers of spirits.E+W+S+N.I.(1)[F7Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose.] A wholesaler of spirits shall not carry on his business on any premises communicating otherwise than by a public roadway with any premises entered or used by a distiller or rectifier.
(2)Save with the permission of the Commissioners and subject to compliance with such conditions as they see fit to impose, a retailer of spirits shall not—
(a)carry on his business on any premises which are entered or used by a distiller or rectifier or which communicate otherwise than by a public roadway with any such premises; or
(b)be concerned or interested in the business of a distiller or rectifier carried on upon any premises within [F83 kilometres] of any premises at which he sells spirits by retail.
(3)If any person contravenes or fails to comply with subsection (1) or (2) above or any condition imposed under subsection (2) above, [F9his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(4)A retailer of spirits shall not, unless he is also a wholesaler of spirits, sell or send out spirits to a rectifier or to a wholesaler or retailer of spirits, nor shall he buy or receive spirits from another such retailer who is not also such a wholesaler; and if he contravenes or fails to comply with this subsection [F10his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F7Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 21F8Words in s. 69(2) substituted (31.8.1992) by S.I. 1992/1917, art. 2(b)F9Words in s. 69(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 43(1) (with s. 19(3)); S.I. 1994/2679, art. 3F10Words in s. 69(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 43(2) (with s. 19(3)); S.I. 1994/2679, art. 370. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F11E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F11S. 70 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 171 Penalty for mis-describing liquor as spirits.E+W+S+N.I.(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,
[F12his 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][F13the 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 [F1457 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 [F15liable 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.
[F16(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
(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.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F12Words 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. 3F13Words added by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 10F14Words substituted by S.I. 1979/241, art. 31F15Words 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. 3F16S. 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. 3Marginal CitationsM11964 c. 26. M21976 c. 66. F1771A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F17S. 71A inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 6, Sch. 3 para. 4(2) and repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2, para. 19, Sch. 19, Pt.II; S.I. 1993/1152, art. 3(2), Sch.1 Pt. II.F1872. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F18S. 72 repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 20, Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.73. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F19E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F19S. 73 repealed by Finance Act 1989 (c. 26, SIF 40:1), ss. 5, 187(1), Sch. 17 Pt. I74 Liquor to be deemed wine or spirits.E+W+S+N.I.For the purposes of this Act, as against any person selling or offering for sale the liquor in question—
(a)any liquor sold or offered for sale as wine or under the name by which any wine is usually designated or known shall be deemed to be wine; and
(b)any fermented liquor which is of a strength exceeding [F2023 per cent.], not being imported wine delivered for home use in that state on which the appropriate duty has been duly paid, shall be deemed to be spirits.
Paragraph (a) above is without prejudice to any liability under section 71 above.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F20Words substituted by S.I. 1979/241, art. 32 Methylated spiritsE+W+S+N.I.75 Licence or authority to manufacture and deal wholesale in methylated spirits.E+W+S+N.I.(1)The Commissioners may authorise any distiller, rectifier or compounder to methylated spirits, and any person so authorised is referred to in this Act as an “authorised methylator”.
(2)No person other than an authorised methylator shall methylate spirits or deal wholesale in methylated spirits unless he holds an excise licence as a methylator under this section.
(5)[F23Where any person], not being an authorised methylator, methylates spirits otherwise than under and in accordance with a licence under this section [F24his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(6)The Commissioners may at any time revoke or suspend any authorisation or licence granted under this section.
(7)For the purposes of this section, dealing wholesale means the sale at any one time to any one person of a quantity of methylated spirits of not less than [F2520 litres] or such smaller quantity as the Commissioners may by regulations specify.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F21S. 75(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IVF22S. 75(4) repealed by Finance Act 1986 (c. 41, SIF 40:1) s. 114, Sch. 23 Pt. IVF23Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(a) (with s. 19(3)); S.I. 1994/2679, art. 3F24Words in s. 75(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 45(b) (with s. 19(3)); S.I. 1994/2679, art. 3F25Words substituted by S.I. 1979/241, art. 33Modifications etc. (not altering text)C1S. 75 extended (27.7.1993) by 1993 c. 34, s. 8(2).76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F26E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F26S. 76 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 Pt. II para. 22, Sch. 19 Pt. III77 Power to make regulations relating to methylated spirits.E+W+S+N.I.(1)The Commissioners may with a view to the protection of the revenue make regulations—
(a)regulating the methylation of spirits and the supply, storage, removal, sale, delivery, receipt, use and exportation or shipment as stores of methylated spirits;
(b)prescribing the spirits which may be used, and the substances which may be mixed therewith, for methylation;
(c)permitting spirits to be methylated in warehouse;
(d)permitting [F27dealing wholesale (within the meaning of section 75 above) without a licence in] such methylated spirits as may be specified in the regulations;
(e)regulating the importation, receipt, removal, storage and use of spirits for methylation;
(f)regulating the storage and removal of substances to be used in methylating spirits;
(g)prescribing the manner in which account is to be kept of stocks of methylated spirits in the possession of authorised or licensed methylators and of retailers of methylated spirits;
(h)for securing any duty chargeable in respect of methylated spirits of any class.
(2)Different regulations may be made under this section with respect to different classes of methylated spirits or different kinds of methylated spirits of any class [F28and, 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
(b)impose or provide for the imposition by regulations of requirements on authorised or licensed methylators and on retailers of methylated spirits 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.]
[F29(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, [F30or with any condition, restriction or requirement imposed under such a regulation, [F31his 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 [F32deals wholesale (within the meaning of section 75 above) in] methylated spirits otherwise than under and in accordance with a licence under section 75 . . . F33 above, [F34his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties).]
(5)Any spirits or methylated spirits in respect of which [F35there 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.
(6)Nothing in any regulations made under this section shall prejudice the operation of the M3Methylated Spirits (Sale by Retail) (Scotland) Act 1937.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F27Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 23(a)F28S. 77(2) and words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 23(b)(c)F29S. 77(2A) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 23(b)(c)F30Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 23(d)F31Words 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. 3F32Words substituted by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III.F33Words repealed by Finance Act 1981 (c. 35, SIF 40:1), ss. 11(1), 139(6), Sch. 8 para. 23(d), Sch. 19 Pt. III.F34Words 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. 3F35Words 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. 3Modifications etc. (not altering text)C2S. 77 extended (27.7.1993) by 1993 c. 34, s. 8(2).C3S. 77(1)(e) extended (27.7.1993) by 1993 c. 34, s. 8(2)(b).Marginal CitationsM31937 c. 48. 78 Additional provisions relating to methylated spirits.E+W+S+N.I.[F36(1)If, at any time when an account is taken and a balance struck of the quantity of any kind of methylated spirits in the possession of an authorised or licensed methylator the quantity of alcohol in the methylated spirits in his possession differs from the quantity of alcohol which ought to be in the methylated spirits in his possession according to any accounts required by regulations made under section 77 above to be kept thereof, then, subject to subsection (2) below—
(a)if the former quantity exceeds the latter, such quantity of spirits as contains an amount of alcohol equal to the excess, or such or part thereof as the Commissioners may determine, shall be liable to forfeiture;
(b)if the former quantity is less than the latter, the methylator shall on demand by the Commissioners pay on the deficiency, or such part thereof as the Commissioners may specify, the duty payable on spirits.
(2)Subsection (1) above shall not apply if the excess is not more than 1 per cent. or the deficiency is not more than 2 per cent. of the aggregate of—
(a)the quantity of alcohol in the balance of spirits struck when an account was last taken; and
(b)the quantity of alcohol contained in any spirits which have since been lawfully added to the methylator’s stock.]
(3)If any person authorised by regulations made under section 77 above to supply any kind of methylated spirits knowingly supplies such spirits to any person not authorised by those regulations to receive them, he shall, without prejudice to any penalty he may have incurred, pay thereon the duty payable on spirits.
(4)If any person other than an authorised or licensed methylator has in his possession any methylated spirits obtained otherwise than from a person authorised by regulations under the said section 77 to supply those spirits, [F37his having them in his possession shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and the] methylated spirits shall be liable to forfeiture.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F36S. 78(1)(2) substituted by S.I. 1979/241, art. 35F37Words in s. 78(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 47 (with s. 19(3)); S.I. 1994/2679, art. 3Modifications etc. (not altering text)C4S. 78 extended (27.7.1993) by 1993 c. 34, s. 8(2)(c).79 Inspection of premises, etc.E+W+S+N.I.Without prejudice to any other power conferred by the Customs and Excise Acts 1979, an officer may in the daytime enter and inspect the premises of any person authorised by regulations made under section 77 above to receive methylated spirits, and may inspect and examine any methylated spirits thereon and take samples of any methylated spirits or of any goods containing methylated spirits, paying a reasonable price for each sample.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C5S. 79 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a).80 Prohibition of use of methylated spirits, etc. as a beverage or medicine.E+W+S+N.I.(1)If any person—
(a)prepares or attempts to prepare any liquor to which this section applies for use as a beverage or as a mixture with a beverage; or
(b)sells any such liquor, whether so prepared or not, as a beverage or mixed with a beverage; or
(c)uses any such liquor or any derivative thereof in the preparation of any article capable of being used wholly or partially as a beverage or internally as a medicine; or
(d)sells or has in his possession any such article in the preparation of which any such liquor or any derivative thereof has been used; or
(e)except as permitted by the Commissioners and in accordance with any conditions imposed by them, purifies or attempts to purify any such liquor or, after any such liquor has once been used, recovers or attempts to recover the spirit or alcohol contained therein by distillation or condensation or in any other manner,
he shall be liable on summary conviction to a penalty of [F38level 3 on the standard scale] and the liquor in respect of which the offence was committed shall be liable to forfeiture.
(2)Nothing in this section shall prohibit the use of any liquor to which this section applies or any derivative thereof—
(a)in the preparation for use as a medicine of sulphuric ether, chloroform, or any other article which the Commissioners may by order specify; or
(b)in the making for external use only of any article sold or supplied in accordance with regulations made by the Commissioners under section 77 above; or
(c)in any art or manufacture,
or the sale or possession of any article permitted to be prepared or made by virtue of paragraph (a) or (b) above where the article is sold or possessed for use as mentioned in that paragraph.
(3)The liquors to which this section applies are methylated spirits, methyl alcohol, and any mixture containing methylated spirits or methyl alcohol.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F38Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6Modifications etc. (not altering text)C6S. 80 extended (27.7.1993) by 1993 c. 34, s. 8(2)(a). Still licencesE+W+S+N.I.81. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F39E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F39S. 81 repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(b), 114, Sch. 23 Pt. IV82 Power to make regulations with respect to stills.E+W+S+N.I.(1)The Commissioners may, with a view to the protection of the revenue, make regulations—
(a)regulating the keeping and use of stills by persons other than distillers or rectifiers;
(b)regulating the manufacture of stills;
(c)prohibiting, except in such cases and upon such conditions as may be prescribed by the regulations, the keeping or use by persons other than distillers or rectifiers of stills of greater capacity than [F40230 litres];
(d)regulating the removal of stills or parts thereof.
(2)If any person contravenes or fails to comply with any regulation made under this section [F41his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any still or part thereof in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F40Words substituted by S.I. 1979/241, art. 36F41Words in s. 82(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 48 (with s. 19(3)); S.I. 1994/2679. art. 383. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F42E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F42S. 83 repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV Relief from, and payment by instalments of, liquor licence dutiesE+W+S+N.I.84. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F43E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F43S. 84 repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III Note 185. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F44E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F44S. 85 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III86 Reduced duty on certain part-year licences.E+W+S+N.I.(1)This section applies to an excise licence granted under the following provisions of this Act for the following purposes respectively, that is to say—
(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F45
(b)—(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F46
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F45S. 86(1)(a) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note IF46S. 86(1)(b)—(d) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. IIIF47S. 86(2) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III Note 1F48S. 86(3) repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. III87, 88.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F49E+W+S+N.I.Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Amendments (Textual)F49Ss. 87, 88 repealed by Finance Act 1981 (c. 35, SIF 40:1), ss.11(1), 139(6), Sch. 8 Pt. II para. 20, Sch. 19 Pt. IIIPrevious: PartNext: PartBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint This Part onlyPDF This Part onlyWeb page This Part onlyLegislation 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.See additional information alongside the contentGeographical 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.Opening OptionsDifferent options to open legislation in order to view more content on screen at onceMore ResourcesAccess 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 copylists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentscorrection slipslinks to related legislation and further information resourcesMore ResourcesUse 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 copycorrection slipsClick 'View More' or select 'More Resources' tab for additional information including:lists of changes made by and/or affecting this legislation itemconfers power and blanket amendment detailsall formats of all associated documentslinks to related legislation and further information resources© Crown copyrightYou may use and re-use the information featured on this website (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence