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        Alcoholic Liquor Duties Act 1979 (c. 4)
        Introductory Text
        Main body
        Part I Preliminary
        1. The alcoholic liquors dutiable under this Act.
        2. Ascertainment of strength volume and weight of alcoholic liquors.
        3. Meaning of and method of ascertaining gravity of liquids.
        4. Interpretation.
        Part II Spirits
        Charge of excise duty
        5. Spirits: charge of excise duty.
        Reliefs from excise duty
        6. Power to exempt angostura bitters from duty.
        6A. Repayment of duty on spirits used for low alcohol products.
        7. Exemption from duty of spirits in articles used for medical purposes.
        8. Remission of duty in respect of spirits used for medical or scientific purposes.
        9. Remission of duty on spirits for methylation.
        10. Remission of duty on spirits for use in art or manufacture.
        11. Relief from duty on imported goods not for human consumption containing spirits.
        Manufacture of spirits
        12. Licence to manufacture spirits.
        13. Power to make regulations relating to manufacture of spirits.
        14. Duty on spirits-attenuation charge.
        15. Distiller's warehouse.
        16. Racking of duty-paid spirits at distillery.
        17. Offences in connection with removal of spirits from distillery, etc.
        Rectifying and compounding of spirits
        18. Rectifier's and compounder's licences.
        19. Regulation of rectifying and compounding.
        20. Penalty for excess or deficiency in rectifier's stock.
        21. Restrictions relating to rectifiers.
        22. Drawback on British compounds and spirits of wine.
        23. Allowance on British compounds.
        General provisions relating to manufacture of spirits and British compounds
        24. Restriction on carrying on of other trades by distiller or rectifier.
        25. Penalty for unlawful manufacture of spirits, etc.
        General provisions relating to spirits
        26. Importation and exportation of spirits.
        27-30. . . .
        31. . . .
        32. Restriction on transfer of British spirits in warehouse.
        33. Restrictions on use of certain goods relieved from spirits duty.
        34. Prohibition of grogging.
        35. Returns as to importation, manufacture, sale or use of alcohols.
        Part III Beer
        Charge of excise duty
        36. Beer: charge of excise duty.
        Reduced rates of excise duty
        36A Beer from small breweries: introductory
        36B Interpretation of provisions relating to small brewery beer
        36C Meaning of "small brewery beer": beer from singleton breweries
        36D Rate of duty for small brewery beer from singleton breweries
        36E Meaning of "small brewery beer": beer from co-operated breweries
        36F Rate of duty for small brewery beer from co-operated breweries
        36G Assessments where incorrectly low rate of duty applied
        36H Power to vary reduced rate provisions
        Computation of excise duty
        37. Charge of duty on beer brewed in the United Kingdom: general
        38. Charge of duty on beer brewed in the United Kingdom: brewer for sale.
        39. Charge of duty on beer brewed in the United Kingdom: private brewer.
        40. Charge of duty on imported beer.
        Reliefs from excise duty
        41. Exemption from duty of beer brewed for private consumption.
        41A. Suspension of duty: registration of persons and premises.
        42. Drawback on exportation, removal to warehouse, shipment as stores, etc.
        43. Warehousing of beer for exportation, etc.
        44. Remission or repayment of duty on beer used for purposes of research or experiment.
        45. Repayment of duty on beer used in the production or manufacture of other beverages, etc.
        46. Remission or repayment of duty on spoilt beer.
        Producing of beer
        47. Registration of producers of beer.
        49. Beer regulations.
        49A. Drawback allowable toregistered brewer.
        50. Regulations as respects sugar kept by brewers for sale.
        51. Power to require production of books by brewers for sale.
        52. Offences in connection with fraudulent evasion of duty.
        53. Special provisions as to holders of limited licences to brew beer.
        Part IV Wine and Made-Wine
        54. Wine: charge of excise duty.
        55. Made-wine: charge of excise duty.
        55A. Wine and made-wine of a strength not exceeding 5.5 per cent.
        55B. Cider labelled as made-wine.
        56. Power to regulate making of wine and made-wine and provide for charging duty thereon.
        57. Mixing of made-wine and spirits in warehouse.
        58. Mixing of wine and spirits in warehouse.
        59. Rendering imported wine or made-wine sparkling in warehouse.
        60. Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.
        61. Remission or repayment of duty on spoilt wine or made-wine.
        Part V Cider
        62. Excise duty on cider.
        62A. Meaning of"sparkling" etc. in section 62.
        62B. Cider labelled as strong cider.
        63. Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
        64. Remission or repayment of duty on spoilt cider.
        Part VI General Control Provisions
        Sale of dutiable alcoholic liquors
        65. Excise licence for dealing wholesale in certain alcoholic liquors.
        66. . . .
        66A. Blending of alcoholic liquors.
        67. Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.
        68. . . .
        69. Miscellaneous provisions as to wholesalers and retailers of spirits.
        70. . . .
        71. Penalty for mis-describing liquor as spirits.
        71A. Restrictions on adding substances to beer.
        72. Offences by wholesaler or retailer of beer.
        73. . . .
        74. Liquor to be deemed wine or spirits.
        Methylated spirits
        75. Licence or authority to manufacture and deal wholesale indenatured alcohol.
        76. . . .
        77. Power to make regulations relating todenatured alcohol.
        78. Defaults in respect of denatured alcohol.
        79. Inspection of premises, etc.
        80. Prohibition of use ofdenatured alcohol, etc. as a beverage or medicine.
        Still licences
        81. . . .
        82. Power to make regulations with respect to stills.
        83. . . .
        Relief from, and payment by instalments of, liquor licence duties
        84. . . .
        85. . . .
        86. Reduced duty on certain part-year licences.
        87, 88. . . .
        Part VII Miscellaneous
        89. . . .
        General
        90. Regulations.
        91. Directions.
        92. Consequential amendments, repeals and saving and transitional provisions.
        93. Citation and commencement.
        Schedules
        SCHEDULE 1 Table of rates of duty on wine and made-wine
        Part I Wine or made-wine of a strength not exceeding 22 per cent.
        Part II Wine or made-wine of a strength exceeding 22 per cent.
        SCHEDULE 2 . . .
        SCHEDULE 3 CONSEQUENTIAL AMENDMENTS
        SCHEDULE 4 REPEALS

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