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Act of ParliamentNot in force

Alcoholic Liquor Duties Act 1979 (repealed)

Citation
1979 c. 4
As at
Sections
128
Section 1The alcoholic liquors dutiable under this Act.

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Section 2Ascertainment of strength volume and weight of alcoholic liquors.

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Section 3Meaning of and method of ascertaining gravity of liquids.

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Section 4Interpretation.

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Section 5Spirits: charge of excise duty.

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Section 5AExemption from duty on spirits in flavourings

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Section 6Power to exempt angostura bitters from duty.

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Section 7Exemption from duty of spirits in articles used for medical purposes.

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Section 8Remission of duty in respect of spirits used for medical or scientific purposes.

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Section 9Remission of duty on spirits for methylation.

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Section 10Remission of duty on spirits for use in art or manufacture.

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Section 11Relief from duty on imported goods not for human consumption containing spirits.

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Section 12Licence to manufacture spirits.

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Section 13Power to make regulations relating to manufacture of spirits.

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Section 14Duty on spirits—attenuation charge.

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Section 15Distiller’s warehouse.

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Section 16Racking of duty-paid spirits at distillery.

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Section 17Offences in connection with removal of spirits from distillery, etc.

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Section 18Rectifier’s and compounder’s licences.

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Section 19Regulation of rectifying and compounding.

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Section 20Penalty for excess or deficiency in rectifier’s stock.

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Section 21Restrictions relating to rectifiers.

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Section 22Drawback on British compounds and spirits of wine.

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Section 23Allowance on British compounds.

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Section 24Restriction on carrying on of other trades by distiller or rectifier.

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Section 25Penalty for unlawful manufacture of spirits, etc.

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Section 26Importation and exportation of spirits.

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Section 32Restriction on transfer of British spirits in warehouse.

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Section 33Restrictions on use of certain goods relieved from spirits duty.

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Section 34Prohibition of grogging.

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Section 35Returns as to importation, manufacture, sale or use of alcohols.

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Section 36General beer duty

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Section 36ABeer from small breweries: introductory

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Section 36BInterpretation of provisions relating to small brewery beer

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Section 36CMeaning of “small brewery beer": beer from singleton breweries

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Section 36DRate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries

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Section 36EMeaning of “small brewery beer": beer from co-operated breweries

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Section 36FRate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries

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Section 36GAssessments where incorrectly low rate of duty applied

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Section 36HPower to vary reduced rate provisions

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Section 37High strength beer duty

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Section 41Exemption from duty of beer brewed for private consumption.

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Section 41ASuspension of duty: registration of persons and premises.

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Section 42Drawback on exportation, removal to warehouse, shipment as stores, etc.

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Section 44Remission or repayment of duty on beer used for purposes of research or experiment.

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Section 46Remission or repayment of duty on spoilt beer.

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Section 47Registration of producers of beer.

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Section 48Licence to use premises for adding solutions to beer.

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Section 49Beer regulations.

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Section 49ADrawback allowable to registered brewer.

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128 sections

Cite this legislation

Alcoholic Liquor Duties Act 1979 (repealed) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/ukpga-1979-4

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

本頁資料來源:legislation.gov.uk (The National Archives)·整理提供:法律人 LawPlayer· lawplayer.com