Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)
Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)
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Preliminary
The alcoholic liquors dutiable under this Act.
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Ascertainment of strength volume and weight of alcoholic liquors.
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Meaning of and method of ascertaining gravity of liquids.
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Interpretation.
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Spirits
Charge of excise duty
Spirits: charge of excise duty.
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Reliefs from excise duty
Exemption from duty on spirits in flavourings
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Power to exempt angostura bitters from duty.
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Exemption from duty of spirits in articles used for medical purposes.
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Remission of duty in respect of spirits used for medical or scientific purposes.
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Remission of duty on spirits for methylation.
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Remission of duty on spirits for use in art or manufacture.
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Relief from duty on imported goods not for human consumption containing spirits.
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Manufacture of spirits
Licence to manufacture spirits.
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Power to make regulations relating to manufacture of spirits.
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Duty on spirits—attenuation charge.
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Distiller’s warehouse.
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Racking of duty-paid spirits at distillery.
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Offences in connection with removal of spirits from distillery, etc.
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Rectifying and compounding of spirits
Rectifier’s and compounder’s licences.
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Regulation of rectifying and compounding.
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Penalty for excess or deficiency in rectifier’s stock.
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Restrictions relating to rectifiers.
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Drawback on British compounds and spirits of wine.
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Allowance on British compounds.
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General provisions relating to manufacture of spirits and British compounds
Restriction on carrying on of other trades by distiller or rectifier.
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Penalty for unlawful manufacture of spirits, etc.
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General provisions relating to spirits
Importation and exportation of spirits.
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Restriction on transfer of British spirits in warehouse.
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Restrictions on use of certain goods relieved from spirits duty.
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Prohibition of grogging.
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Returns as to importation, manufacture, sale or use of alcohols.
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Beer
Charge of excise duty
General beer duty
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Beer from small breweries
Beer from small breweries: introductory
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Interpretation of provisions relating to small brewery beer
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Meaning of “small brewery beer": beer from singleton breweries
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Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries
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Meaning of “small brewery beer": beer from co-operated breweries
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Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries
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Assessments where incorrectly low rate of duty applied
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Power to vary rates
Power to vary reduced rate provisions
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Charge of excise duty: high strength beer
High strength beer duty
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Reliefs from excise duty
Exemption from duty of beer brewed for private consumption.
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Suspension of duty: registration of persons and premises.
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Drawback on exportation, removal to warehouse, shipment as stores, etc.
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Remission or repayment of duty on beer used for purposes of research or experiment.
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Remission or repayment of duty on spoilt beer.
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Producing of beer
Registration of producers of beer.
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Licence to use premises for adding solutions to beer.
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Beer regulations.
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Drawback allowable to registered brewer.
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Offences in connection with fraudulent evasion of duty.
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Wine and Made-Wine
Wine: charge of excise duty.
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Made-wine: charge of excise duty.
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Post-duty point dilution of wine or made-wine
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Wine and made-wine of a strength not exceeding 5.5 per cent.
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Cider labelled as made-wine.
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Power to regulate making of wine and made-wine and provide for charging duty thereon.
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Mixing of made-wine and spirits in warehouse.
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Mixing of wine and spirits in warehouse.
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Rendering imported wine or made-wine sparkling in warehouse.
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Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.
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Remission or repayment of duty on spoilt wine or made-wine.
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Cider
Excise duty on cider.
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Meaning of “sparkling” etc. in section 62.
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Cider labelled as strong cider or mid-strength cider.
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Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
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Remission or repayment of duty on spoilt cider.
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General Control Provisions
Sale of dutiable alcoholic liquors
Retail containers of certain alcoholic liquors to be stamped
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Excise licence for dealing wholesale in certain alcoholic liquors.
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Blending of alcoholic liquors.
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Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.
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Miscellaneous provisions as to wholesalers and retailers of spirits.
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Penalty for mis-describing liquor as spirits.
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Liquor to be deemed wine or spirits.
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Denatured alcohol
Licence or authority to manufacture and deal wholesale in denatured alcohol.
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Power to make regulations relating to denatured alcohol.
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Defaults in respect of denatured alcohol.
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Inspection of premises, etc.
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Prohibition of use of denatured alcohol, etc. as a beverage or medicine.
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Still licences
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Power to make regulations with respect to stills.
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Relief from, and payment by instalments of, liquor licence duties
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Reduced duty on certain part-year licences.
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Wholesaling of controlled liquor
Definitions
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Further provision relating to definitions
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Approval to carry on controlled activity
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The register of approved persons
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Regulations relating to approval, registration and controlled activities
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Restriction on buying controlled liquor wholesale
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Offences
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Penalties
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Regulations
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Groups
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Index
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Miscellaneous
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General
Regulations.
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Directions.
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Consequential amendments, repeals and saving and transitional provisions.
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Citation and commencement.
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SCHEDULES
Section 54.
Table of rates of duty on wine and made-wine
WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%
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Wine or made-wine of a strength exceeding 22%
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Interpretation
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Section 64A
Duty stamps
Retail containers to be stamped
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Power to alter liquors, and capacity of container, to which this Schedule applies
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Acquisition of and payment for duty stamps
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Regulations
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Offences of possession, sale etc of unstamped containers
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Offence of using premises for sale of liquor in or from unstamped containers
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Alcohol sales ban following conviction for offence under paragraph 6
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Penalty for altering duty stamps
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Penalty for affixing wrong, altered or forged stamps, or over-labelling
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Penalty for failing to comply with regulations
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Forfeiture of forged, altered or stolen duty stamps
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Interpretation
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Section 88H
Penalties for contraventions of Part 6A
Liability to penalty
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Amount of penalty
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Reductions for disclosure
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Special reduction
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Assessment
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Reasonable excuse
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Companies: officer's liability
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Double jeopardy
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The maximum amount
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Appeal tribunal
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Section 92(1).
CONSEQUENTIAL AMENDMENTS
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Licensing Act 1964
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Licensing Act (Northern Ireland) 1971
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Licensing (Scotland) Act 1976
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Section 92(2).
REPEALS