Alcoholic Liquor Duties Act 1979 (repealed)

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 denatured alcohol, and may inspect and examine any denatured alcohol thereon and take samples of any denatured alcohol or of any goods containing denatured alcohol, paying a reasonable price for each sample.

Prohibition of use of methylated spirits, etc. as a beverage or medicine

80

• (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 level 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 denatured alcohol, methyl alcohol, and any mixture containing denatured alcohol or methyl alcohol.

Still licences

Licence for keeping still otherwise than as a distiller, etc.

81

Power to make regulations with respect to stills

82

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power of entry on premises of person keeping or using still

83

Relief from, and payment by instalments of, liquor licence duties

Reduced duty on excise licence for sale of spirits for medical purposes, etc.

84

Reduced duty on part-year licences generally

85

Reduced duty on certain part-year licences

86

• (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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relief from duty on discontinuance of trade

87

Payment of licence duty in two instalments

88

• (1) Where the excise licence duty payable by any person on the grant to him of a licence as a distiller, rectifier, compounder, brewer, producer of wine or of made-wine or as a wholesaler, or the aggregate amount of the duties payable on two or more such licences granted to him in respect of the same premises, amounts to not less than £20, the licence or licences may, at the option of that person, be granted upon payment of half only of the duty or aggregate amount so payable.

• (2) Where a licence is granted in pursuance of subsection (1) above upon payment of half only of the duty or aggregate amount of the duty, the second half of that duty or amount shall be paid immediately after the expiration of 6 months from the commencement of the appropriate licence year, or on 1st February next following the grant of the licence or licences, whichever is the earlier.

• (3) If default is made in payment of the second half of the duty or amount payable under subsection (2) above the licence or licences shall be of no effect so long as the default continues.

• (4) Any sum remaining unpaid in any case in respect of the said second half may be recovered either as a debt due to the Crown or by distress on the licensed premises, and the proper officer may, subject to subsection (5) below, for the purpose of such distress by warrant signed by him authorise any person to distrain upon the premises and to sell any thing so distrained by public auction after giving 6 days' notice of the sale.

• (5) A distress shall not be levied under subsection (4) above unless notice in writing requiring the payment of the sum unpaid has been served on the holder of the licence or licences by leaving the notice at the premises or by sending it by post addressed to him at those premises.

• (6) The proceeds of any such sale shall be applied in or towards payment of the costs and expenses of the distress and sale and the payment of the sum due, and the surplus, if any, shall be paid to the holder of the licence or licences.

• (7) In the application of this section to Scotland, any reference to distress, or to levying distress, shall be construed as a reference to poinding.

Part VII — Miscellaneous

Saving for certain privileges relating to sale of wine

Saving for Cambridge University and Vintners company

89

General

Regulations

90

• (1) Any power to make regulations conferred by this Act shall be exercisable by statutory instrument.

• (1A) A statutory instrument containing regulations under Part 6A is subject to annulment in pursuance of a resolution of the House of Commons.

• (2) A statutory instrument containing any other regulations under this Act shall be subject to annulment in pursuance of a resolution of either House of Parliament.

Directions

91

Directions given under any provision of this Act may make different provision for different circumstances and may be varied or revoked by subsequent directions thereunder.

Consequential amendments, repeals and saving and transitional provisions

92

• (1) The enactments specified in Schedule 3 to this Act shall be amended in accordance with the provisions of that Schedule.

• (2) The enactments specified in Parts I and II of Schedule 4 to this Act are hereby repealed to the extent specified in the third column of that Schedule and the instrument specified in Part III of that Schedule is hereby revoked to the extent so specified.

• (3) Any provision of this Act relating to anything done or required or authorised to be done under or by reference to that provision or any other provision of this Act shall have effect as if any reference to that provision, or that other provision, as the case may be, included a reference to the corresponding provision of the enactments repealed by this Act.

• (4) Where an offence has been committed under section 129 of the Customs and Excise Act 1952 proceedings may be taken under section 51 of this Act in respect of the continuance of the offence under section 129 after the commencement of this Act in the same manner as if the offence had been committed under section 51 of this Act.

• (5) Where an offence has been committed under section 102 of the Customs and Excise Act 1952 before the commencement of this Act subsection (4) of section 21 of this Act shall apply on a conviction of an offence under that section as it would apply had the earlier offence been committed under section 21.

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) Nothing in this section shall be taken as prejudicing the operation of sections 15 to 17 of the Interpretation Act 1978 (which relate to the effect of repeals).

Citation and commencement

93

• (1) This Act may be cited as the Alcoholic Liquor Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.

• (2) This Act shall come into operation on 1st April 1979.

SCHEDULE 1

SCHEDULE 2

SCHEDULE 3

Food and Drugs Act 1955

1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Food and Drugs (Scotland) Act 1956

2

In section 3(4) of the Food and Drugs (Scotland) Act 1956, for the words " section one hundred and sixty-one of the Customs and Excise Act 1952 " there shall be substituted the words " section 70 of the Alcoholic Liquor Duties Act 1979 ".

Weights and Measures Act 1963

3

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

In Part VI of Schedule 4 to the Weights and Measures Act 1963, for paragraph 1 there shall be substituted the following paragraph—

(1) In this Part of this Schedule— (a) the expressions " beer" and " cider" have the same meanings respectively as in the Alcoholic Liquor Duties Act 1979 ; (b) the expression " wine " means imported wine ; and (c) the expression " British wine " means any liquor which is made from fruit and sugar or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes British wines, made wines, mead and metheglin.

Licensing Act 1964

5

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Weights and Measures Act (Northern Ireland) 1967

6

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

In Part VI of Schedule 2 to the Weights and Measures Act (Northern Ireland) 1967, for paragraph 1 there shall be substituted the following paragraph—

(1) In this Part of this Schedule— (a) the expressions " beer " and " cider" have the same meanings respectively as in the Alcoholic Liquor Duties Act 1979 ; (b) the expression " wine " means imported wine ; and (c) the expression " British wine " means any liquor which is made from fruit and sugar or from fruit or sugar mixed with any other material and which has undergone a process of fermentation in the manufacture thereof, and includes British wines, made wines, mead and metheglin.

Licensing Act (Northern Ireland) 1971

8

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Licensing (Scotland) Act 1976

9

In section 139(1) of the Licensing (Scotland) Act 1976 the following amendments shall be made, that is to say—

• (a) in the definitions of “made-wine” and “wine”, for the words “Customs and Excise Act 1952” there shall be substituted the words “ section 1 of the Alcoholic Liquor Duties Act 1979 ”;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 4

PART I — Enactments of the Parliament of the United Kingdom

PART II — Enactments of the Parliament of Northern Ireland

PART III — Northern Ireland Instrument

The alcoholic liquors dutiable under this Act.

6A

Reduced rates of excise duty

Interpretation of provisions relating to small brewery beer

36A

• (1) For the purposes of section 36(1AA) above (but subject to subsection (2) below)—

• (a) whether beer produced in a singleton brewery is “small brewery beer” is determined in accordance with section 36C below, and

• (b) whether beer produced in a co-operated brewery is “small brewery beer” is determined in accordance with section 36E below.

• (2) Beer is not small brewery beer if it is produced by a person on any premises in circumstances in which he is required to be, but is not, registered under section 47 below in respect of those premises.

36B

• (1) The following provisions of this section have effect for the purposes of section 36(1AA) above, section 36A above, this section and sections 36C to 36F below.

• (2) A brewery is a “singleton brewery” at any particular time in a calendar year if it is not a co-operated brewery at that time.

• (3) A brewery is a “co-operated brewery” at any particular time in a calendar year if—

• (a) a person who produces beer in the brewery at that time or any earlier time in that year, or

• (b) a person connected with such a person,

also produces beer in any other brewery at that time or any earlier time in that year.

• (4) “Brewery” means premises (whether or not in the United Kingdom) on which beer is produced and that are situated physically apart from any other premises on which beer is produced.

• (5) “The standard beer duty rate” means the rate of general beer duty specified by section 36(1AA)(a) above.

• (6) References to “the grossed-up amount” of an estimate of the amount of a brewery’s production in a calendar year are to the amount given by—

$$E(365-N)×365$where—E is the amount of the estimate, andN is the number of days (if any) in the calendar year before the brewery begins to be used as beer-production premises.$

• (7) References to a brewery being used as beer-production premises are, in the case of a brewery in the United Kingdom, to there being at least one person who is required to be registered under section 47 below in respect of the brewery.

• (8) Any question whether a person is connected with another shall be determined in accordance with section 1122 of the Corporation Tax Act 2010 .

36C

• (1) This section applies to beer produced in a brewery at a time in a calendar year (“the current year”) when the brewery is a singleton brewery.

• (2) The beer is “small brewery beer” if the following conditions are satisfied; but this is subject to subsections (9) and (10) below.

• (3) The first condition is that either—

• (a) no beer was produced in the brewery in the previous calendar year (“the previous year”), or

• (b) the amount of beer produced in the brewery in the previous year was not more than 60,000 hectolitres .

• (4) For the purposes of subsection (3)(b) above, where the brewery was in use as beer-production premises during part only of the previous year, the amount of beer produced in the previous year in the brewery shall be taken to have been—

$$AD×365$where—A is the amount of beer actually produced in the previous year in the brewery, andD is the number of days in that part of the previous year.$

• (5) The second condition is that the amount of the estimate under subsection (9) below of the brewery’s production in the current year is not more than 60,000 hectolitres .

• (6) The third condition is that if the brewery begins to be used as beer-production premises part-way through the current year, the grossed-up amount of that estimate is not more than 60,000 hectolitres .

• (7) The fourth condition is that less than half of the beer produced in the brewery in the previous year was produced under licence.

• (8) The fifth condition is that the beer is not produced under licence.

• (9) Beer produced in the brewery in the current year before the person who first produces beer in the brewery in that year has made a reasonable estimate of the amount of beer that will be produced in the brewery in that year is not small brewery beer.

• (10) Beer produced in the brewery in the current year after the amount of beer produced in the brewery in the current year has reached 60,000 hectolitres is not small brewery beer.

• (11) Subsection (10) above is without prejudice to section 167(4) of the Customs and Excise Management Act 1979 (recovery of duty unpaid by reason of untrue document or statement).

36D

• (1) This section applies to small brewery beer produced in a brewery at a time in a calendar year (“the current year”) when the brewery is a singleton brewery.

• (2) The rate of general beer duty in the case of that beer (“the brewery rate”) is determined in accordance with this section , unless the beer is within section 36(1AA)(za) (rate for lower strength beer).

• (3) Subsection (4) below applies if—

• (a) beer was produced in the brewery in the previous calendar year (“the previous year”) and the amount produced in the brewery in that year was not more than 5,000 hectolitres, or

• (b) no beer was produced in the brewery in the previous year and the grossed-up amount of the estimate under section 36C(9) above of the brewery’s production in the current year is not more than 5,000 hectolitres.

• (4) If this subsection applies, “the brewery rate” is 50% of the standard beer duty rate at the time concerned; but this is subject to rounding under subsection (7) below.

• (5) Subsection (6) below applies if—

• (a) beer was produced in the brewery in the previous year and the amount produced in the brewery in that year was more than 5,000 hectolitres but not more than 30,000 hectolitres, or

• (b) no beer was produced in the brewery in the previous year and the grossed-up amount of the estimate under section 36C(9) above of the brewery’s production in the current year is more than 5,000 hectolitres but not more than 30,000 hectolitres.

• (6) If this subsection applies, “the brewery rate” is, subject to rounding under subsection (7) below, given by—

$$P-2,500P×thestandardbeerdutyrateatthetimeconcerned$where—if this subsection applies by reason of subsection (5)(a) above, P is the amount, in hectolitres, of beer produced in the brewery in the previous year, andif this subsection applies by reason of subsection (5)(b) above, P is the grossed-up amount (expressed in hectolitres) mentioned in subsection (5)(b).$

• (6A) Subsection (6B) below applies if—

• (a) beer was produced in the brewery in the previous year and the amount produced in the brewery in that year was more than 30,000 hectolitres but not more than 60,000 hectolitres, or

• (b) no beer was produced in the brewery in the previous year and the grossed-up amount of the estimate under section 36C(9) above of the brewery’s production in the current year is more than 30,000 hectolitres but not more than 60,000 hectolitres.

• (6B) If this subsection applies, “the brewery rate” is, subject to rounding under subsection (7) below, given by—

$$P-(2500-8.33% of P in excess of 30,000 hectolitres)P×the standard beer duty rate at the time concerned$where—if this subsection applies by reason of subsection (6A)(a) above, P is the amount, in hectolitres, of beer produced in the brewery in the previous year, andif this subsection applies by reason of subsection (6A)(b) above, P is the grossed-up amount (expressed in hectolitres) mentioned in subsection (6A)(b).$

• (7) Where a rate given by subsection (4) , (6) or (6B) above would (apart from this subsection) not be a whole number of pennies, the rate given by that subsection shall be taken to be the rate actually given by that subsection rounded up to the nearest penny.

• (8) Where the brewery was in use as beer-production premises during part only of the previous year, for the purposes of subsections (3)(a), (5)(a) , (6), (6A)(a) and (6B) above the amount of beer produced in the brewery in the previous year shall be taken to have been—

$$AD×365$where—A is the amount of beer actually produced in the previous year in the brewery, andD is the number of days in that part of the previous year.$

36E

• (1) This section applies to beer produced in a brewery at a time in a calendar year (“the current year”) when the brewery is a co-operated brewery.

• (2) The beer is “small brewery beer” if the following conditions are satisfied; but this is subject to subsections (10) and (11) below.

• (3) In this section—

• “the group” means the group of breweries consisting of—the co-operated brewery, andevery brewery (other than the co-operated brewery) in which beer is produced at the time mentioned in subsection (1) above, or at any earlier time in the current year, by—a person who produces beer in the co-operated brewery at the time so mentioned or at any earlier time in the current year, ora person connected with such a person;

• “group brewery” means a brewery that is in the group;

• “the previous year” means the calendar year immediately preceding the current year.

• (4) The first condition is that either—

• (a) no beer was produced in the previous year in the group, or

• (b) the amount given by PY + GE is not more than 60,000 hectolitres , where—

• PY is the amount of beer produced in the previous year in the group, and

• GE is the aggregate of the grossed-up amount of each estimate that—

• (i) is an estimate for the purposes of subsection (10) below of the amount of the production in the current year in a group brewery in which no beer was produced in the previous year, and

• (ii) is made no later than the time mentioned in subsection (1) above.

• (5) For the purposes of subsection (4)(b) above, where a group brewery was in use as beer-production premises during part only of the previous year, the amount of beer produced in the previous year in that brewery shall be taken to have been—

$$AD×365$where—A is the amount of beer actually produced in the previous year in that brewery, andD is the number of days in that part of the previous year.$

• (6) The second condition is that the aggregate of each estimate that—

• (a) is an estimate for the purposes of subsection (10) below of the amount of a group brewery’s production in the current year, and

• (b) is made no later than the time mentioned in subsection (1) above,

is not more than 60,000 hectolitres .

• (7) The third condition is that if any group brewery begins to be used as beer-production premises part-way through the current year, the aggregate of the grossed-up amount of each estimate that—

• (a) is an estimate for the purposes of subsection (10) below of the amount of a group brewery’s production in the current year, and

• (b) is made no later than the time mentioned in subsection (1) above,

is not more than 60,000 hectolitres .

• (8) The fourth condition is that less than half of the beer produced in the previous year in each group brewery was produced under licence.

• (9) The fifth condition is that the beer is not produced under licence.

• (10) Beer produced in the co-operated brewery at an unestimated time is not small brewery beer; and here “unestimated time” means a time in the current year when there is a group brewery for which there does not exist a reasonable estimate, made by the person who first produces beer in that brewery in that year, of the amount of beer that will be produced in that brewery in that year.

• (11) Beer produced in the co-operated brewery in the current year after the amount of beer produced in the group in the current year has reached 60,000 hectolitres is not small brewery beer.

• (12) Subsection (11) above is without prejudice to section 167(4) of the Customs and Excise Management Act 1979 (recovery of duty unpaid by reason of untrue document or statement).

36F

• (1) This section applies to small brewery beer produced in a brewery at a time in a calendar year (“the current year”) when the brewery is a co-operated brewery.

• (2) The rate of general beer duty in the case of that beer (“the brewery rate”) is determined in accordance with this section , unless the beer is within section 36(1AA)(za) (rate for lower strength beer).

• (3) In this section—

• “the group” means the group of breweries consisting of—the co-operated brewery, andevery brewery (other than the co-operated brewery) in which beer is produced at the time mentioned in subsection (1) above, or at any earlier time in the current year, by—a person who produces beer in the co-operated brewery at the time so mentioned or at any earlier time in the current year, ora person connected with such a person;

• “group brewery” means a brewery that is in the group;

• “the previous year” means the calendar year immediately preceding the current year;

• “the notional previous year’s production” has the meaning given by subsection (4) below.

• (4) In this section “the notional previous year’s production” means the amount, in hectolitres, given by PY + GE where—

• PY is the amount of beer produced in the group in the previous year, and

• GE is the aggregate of the grossed-up amount of each estimate that—

• (a) is an estimate for the purposes of section 36E(10) above of the amount of the production in the current year in a group brewery in which no beer was produced in the previous year, and

• (b) is made no later than the time mentioned in subsection (1) above.

• (5) Where a group brewery was in use as beer-production premises during part only of the previous year, in calculating PY for the purposes of subsection (4) above the amount of beer produced in that brewery in the previous year shall be taken to have been—

$$AD×365$where—A is the amount of beer actually produced in the previous year in that brewery, andD is the number of days in that part of the previous year.$

• (6) Subsection (7) below applies if—

• (a) beer was produced in at least one group brewery in the previous year and the notional previous year’s production is not more than 5,000 hectolitres, or

• (b) no beer was produced in the group in the previous year and the aggregate of each estimate that—

• (i) is an estimate for the purposes of section 36E(10) above of the amount of a group brewery’s production in the current year, and

• (ii) is made no later than the time mentioned in subsection (1) above,

is not more than 5,000 hectolitres.

• (7) If this subsection applies, “the brewery rate” is 50% of the standard rate at the time mentioned in subsection (1) above; but this is subject to rounding under subsection (10) below.

• (8) Subsection (9) below applies if—

• (a) beer was produced in at least one group brewery in the previous year and the notional previous year’s production is more than 5,000 hectolitres but not more than 30,000 hectolitres, or

• (b) no beer was produced in the group in the previous year and the aggregate mentioned in subsection (6)(b) above is more than 5,000 hectolitres but not more than 30,000 hectolitres.

• (9) If this subsection applies, “the brewery rate” is, subject to rounding under subsection (10) below, given by—

$$P-2,500P×thestandardrate$where—if this subsection applies by reason of subsection (8)(a) above, P is the previous year’s notional production,if this subsection applies by reason of subsection (8)(b) above, P is the amount, in hectolitres, of the aggregate mentioned in subsection (6)(b) above, and“the standard rate” means the standard beer duty rate at the time mentioned in subsection (1) above.$

• (9A) Subsection (9B) below applies if—

• (a) beer was produced in at least one group brewery in the previous year and the notional previous year’s production is more than 30,000 hectolitres but not more than 60,000 hectolitres, or

• (b) no beer was produced in the group in the previous year and the aggregate mentioned in subsection (6)(b) above is more than 30,000 hectolitres but not more than 60,000 hectolitres.

• (9B) If this subsection applies, “the brewery rate” is, subject to rounding under subsection (10) below, given by—

$$P-(2500-8.33% of P in excess of 30,000 hectolitres)P×the standard rate$where—if this subsection applies by reason of subsection (9A)(a) above, P is the previous year’s notional production,if this subsection applies by reason of subsection (9A)(b) above, P is the amount, in hectolitres, of the aggregate mentioned in subsection (6)(b) above, and“the standard rate” means the standard beer duty rate at the time mentioned in subsection (1) above.$

• (10) Where a rate given by subsection (7) , (9) or (9B) above would (apart from this subsection) not be a whole number of pennies, the rate given by that subsection shall be taken to be the rate actually given by that subsection rounded up to the nearest penny.

36G

• (1) Subsection (3) below applies if—

• (a) general beer duty is charged on any beer, and

• (b) it appears at the excise duty point that the beer is small brewery beer for the purposes of section 36(1AA) above, but

• (c) it turns out that the beer was not small brewery beer for those purposes (because, for example, circumstances were not as they appeared at that point or they subsequently changed).

• (2) Subsection (3) below also applies if—

• (a) general beer duty is charged on any beer that is small brewery beer for the purposes of section 36(1AA) above, and

• (b) the rate of duty that at the excise duty point appeared to be the correct rate turns out to have been lower than the correct rate (because, for example, circumstances were not as they appeared at that point or they subsequently changed).

• (3) In any such case the Commissioners—

• (a) may assess the amount that is the difference between—

• (i) the actual amount of the general beer duty charged on the beer, and

• (ii) the lower amount that, at the excise duty point, appeared to be the amount charged,

as being excise duty due from the person liable to pay the general beer duty charged on the beer, and

• (b) may notify him or his representative accordingly.

• (4) Where two or more persons are liable to pay the general beer duty charged on the beer—

• (a) the reference in subsection (3)(a) above to the person liable to pay that duty is to any one or more of those persons, and

• (b) the reference in subsection (3)(b) above to notifying the person liable or his representative is to notifying each person assessed or his representative.

36H

• (1) The Treasury may by order made by statutory instrument make provision amending this Act for the purpose of causing general beer duty to be charged on a description of beer—

• (a) at a reduced rate instead of at the standard rate;

• (b) at the standard rate instead of at a reduced rate;

• (c) at a different reduced rate.

• (2) In this section—

• “reduced rate” means a rate lower than the standard rate, and

• “the standard rate” means the rate specified by section 36(1AA)(a) above.

• (3) An order under subsection (1) above may—

• (a) make different provision for different cases;

• (b) make such consequential amendments in this Act and other enactments as appear to the Treasury to be necessary or expedient;

• (c) make such other consequential provision, and such incidental and transitional provision, as appears to the Treasury to be necessary or expedient.

• (4) A statutory instrument by which there is made an order under subsection (1) above shall be laid before the House of Commons after being made.

Unless the instrument is approved by the House of Commons before the expiration of 28 days beginning with the date on which the instrument was made, the order shall cease to have effect on the expiration of that period.

Where the order so ceases to have effect, that does not prejudice—

• (a) anything previously done under the order, or

• (b) the making of a new order.

In reckoning any such period of 28 days, no account shall be taken of any time during which Parliament is dissolved or prorogued or during which the House of Commons is adjourned for more than 4 days.

41A

• (1) A person registered by the Commissioners under this section may hold, on premises so registered in relation to him, any beer of a prescribed class or description—

• (a) which has been produced in, or imported into, the United Kingdom, and

• (b) which is chargeable as such with excise duty,

without payment of that duty.

• (2) A person entitled under subsection (1) above to hold beer on premises without payment of duty may also without payment of duty carry out on those premises such operations as may be prescribed on, or in relation to, such of the beer as may be prescribed.

• (3) No person shall be registered under this section unless—

• (a) he is a registered brewer or a packager of beer; and

• (b) he appears to the Commissioners to satisfy such requirements for registration as they may think fit to impose.

• (4) No premises shall be registered under this section unless—

• (a) they are used for the production or packaging of beer, or

• (b) they are adjacent to, and occupied by the same person as, premises falling within paragraph (a) above which are registered under this section,

and they appear to the Commissioners to satisfy such requirements for registration as the Commissioners may think fit to impose.

• (5) The Commissioners may register a person or premises under this section for such periods and subject to such conditions as they think fit.

• (6) The Commissioners may at any time for reasonable cause—

• (a) revoke or vary the terms of their registration of any person or premises under this section; or

• (b) restrict the premises which are so registered.

• (7) As respects beer chargeable with a duty of excise that has not been paid, regulations under section 49 below may, without prejudice to the generality of that section, make provision—

• (a) regulating the holding or packaging of, or the carrying out of other operations on or in relation to, any such beer on registered premises without payment of the duty;

• (b) for securing and collecting the duty on any such beer held on registered premises;

• (c) permitting the removal of any such beer from registered premises without payment of duty in such circumstances and subject to such conditions as may be prescribed;

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (8) If any person contravenes or fails to comply with any condition of registration under this section his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any beer in respect of which any person contravenes or fails to comply with any such condition shall be liable to forfeiture.

• (9) In this section—

• “prescribed” means specified in, or determined in accordance with, regulations made by the Commissioners under section 49 below;

• “registered premises” means premises registered under this section.

49A

• (1) For the purpose of any claim for drawback by a registered brewer or person registered under section 41A above in respect of duty charged on beer, duty which has been determined in accordance with regulations under section 49(1)(e) above shall be deemed to be duty which has been paid (whether or not it is in fact paid by the time the claim is made).

• (2) Subject to such conditions as the Commissioners see fit to impose, drawback allowable to a registered brewer or person registered under section 41A above in respect of beer may be set against any amount to which he is chargeable in respect of any excise duty on beer and, in relation to a registered brewer or person registered under section 41A above, any reference in this Act or the Management Act to drawback payable shall be construed accordingly.

55A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

55B

• (1) For the purposes of this Act, any liquor which would apart from this section be cider and which—

• (a) is in an up-labelled container, or

• (b) has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,

shall be deemed to be made-wine, and not cider.

• (2) Accordingly, references in this Act to producing made-wine include references to—

• (a) putting cider in an up-labelled container; or

• (b) causing a container in which there is cider to be up-labelled.

• (3) For the purposes of this Act, where any liquor is deemed by this section to be made-wine, it shall be deemed—

• (a) if it is in an up-labelled container, to be made-wine of the strength that the labelling for the container states or tends to suggest; and

• (b) if it is no longer in an up-labelled container, to be made-wine of the strength stated or suggested by the labelling for the up-labelled container in which it was contained when it was first deemed b this section to be made-wine.

• (4) Subsection (3)(a) above has effect subject to any provision that may be made by regulations under section 2(3) above.

• (5) Where, by virtue of this section, any duty is charged under section 55 above on any liquor, a rebate shall be allowed in respect of the amount of any duty charged on that liquor under section 62 below.

• (6) For the purposes of this section a container is up-labelled if the labelling for the container states or tends to suggest that the strength of any liquor in that container is or exceeds 8.5 per cent.

• (7) In this section references to the labelling for any container are references to anything on—

• (a) the container itself,

• (b) a label or leaflet attached to or used with the container, or

• (c) any packaging used for or in association with the container.

62A

• (1) This section applies for the purposes of section 62 above.

• (2) Cider which is for the time being in a closed bottle is sparkling if, due to the presence of carbon dioxide, the pressure in the bottle, measured at a temperature of 20 degrees C, is not less than 3 bars in excess of atmospheric pressure.

• (3) Cider which is for the time being in a closed bottle is sparkling regardless of the pressure in the bottle if the bottle has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

• (4) Cider which is not for the time being in a closed container is sparkling if it has characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.

• (5) Cider shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either—

• (a) falls within subsection (2) above; or

• (b) takes on characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.

• (6) Cider which has not previously been rendered sparkling by virtue of subsection (5) above shall be regarded as having been rendered sparkling if it is transferred into a closed bottle which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

• (7) Cider which is in a closed bottle and has not previously been rendered sparkling by virtue of subsection (5) or (6) above shall be regarded as having been rendered sparkling if the stopper of its bottle is exchanged for a stopper of a kind mentioned in subsection (6) above.

62B

• (1) For the purposes of this Act, any liquor which would apart from this section be standard cider or mid-strength cider and which—

• (a) is in a container which is up-labelled as a container of strong cider, or

• (b) has, at any time after 31st December 1996 when it was in the United Kingdom, been in a container which is up-labelled as a container of strong cider,

shall be deemed to be strong cider, and not standard cider or mid-strength cider.

• (1A) For the purposes of this Act, any liquor which would apart from this section be standard cider and which—

• (a) is in a container which is up-labelled as a container of mid-strength cider, or

• (b) has, at any time after 31 January 2019 when it was in the United Kingdom, been in a container which is up-labelled as a container of mid-strength cider,

shall be deemed to be mid-strength cider, and not standard cider.

• (2) Accordingly, references in this Act to making cider include references to—

• (a) putting standard or mid-strength cider in a container which is up-labelled as a container of strong cider;

• (b) causing a container in which there is standard or mid-strength cider to be up-labelled as a container of strong cider;

• (c) putting standard cider in a container which is up-labelled as a container of mid-strength cider; or

• (d) causing a container in which there is standard cider to be up-labelled as a container of mid-strength cider.

• (3) Where, by virtue of this section, any duty is charged under section 62 above on any cider, a rebate shall be allowed in respect of the amount of any duty charged on that cider under that section otherwise than by virtue of this section.

• (4) For the purposes of this section—

• (a) “standard cider” means cider which is not sparkling and is of a strength of less than 6.9 per cent; ...

• (aa) “mid-strength cider” means cider which is not sparkling and is of a strength of not less than 6.9 per cent but not exceeding 7.5 per cent; and

• (b) “strong cider” means cider which is not sparkling and is of a strength exceeding 7.5 per cent.

• (5) For the purposes of this section a container is up-labelled as a container of strong cider if there is anything on—

• (a) the container itself,

• (b) a label or leaflet attached to or used with the container, or

• (c) any packaging used for or in association with the container,

which states or tends to suggest that the strength of any liquor in that container falls within the strong cider strength range.

• (6) For the purposes of subsection (5) above, a strength falls within the strong cider strength range if it exceeds 7.5 per cent. but is less than 8.5 per cent.

• (7) For the purposes of this section a container is up-labelled as a container of mid-strength cider if there is anything on—

• (a) the container itself,

• (b) a label or leaflet attached to or used with the container, or

• (c) any packaging used for or in association with the container,

which states or tends to suggest that the strength of any liquor in that container falls within the mid-strength cider strength range.

• (8) For the purposes of subsection (7), a strength falls within the mid-strength cider strength range if it is not less than 6.9 per cent but does not exceed 7.5 per cent.

• (9) Where liquor is no longer in a container which is an up-labelled container, and it falls within subsection (1)(b) and within subsection (1A)(b), then it is deemed to be cider of the strength range stated or suggested by the labelling for the up-labelled container in which it was first contained.

• (10) For the purposes of subsection (9)—

• (a) an “up-labelled container” means—

• (i) a container which is up-labelled as a container of strong cider as mentioned in subsection (1)(b), or

• (ii) a container which is up-labelled as a container of mid-strength cider as mentioned in subsection (1A)(b), and

• (b) references to the labelling for any container are references to anything on—

• (i) the container itself,

• (ii) a label or leaflet attached to or used with the container, or

• (iii) any packaging used for or in association with the container.

66A

• (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,

except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.

• (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,

except in an excise warehouse or on premises which, in relation to the liquors blended, are for the time being permitted premises.

• (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.

71A

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.

Interpretation

1

Paragraphs 2 and 3 below apply for the purposes of this Act.

2

• (1) Wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20°C, is not less than 3 bars in excess of atmospheric pressure.

• (2) Wine or made-wine which is for the time being in a closed container is sparkling regardless of the pressure in the container if the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

• (3) Wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.

3

• (1) Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either falls within paragraph 2(1) above or takes on such characteristics as are referred to in paragraph 2(3) above.

• (2) Wine or made-wine which has not previously been rendered sparkling by virtue of sub-paragraph (1) above shall be regarded as having been rendered sparkling if it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.

• (3) Wine or made-wine which is in a closed container and has not previously been rendered sparkling by virtue of sub-paragraph (1) or (2) above shall be regarded as having been rendered sparkling if the stopper of its container is exchanged for a stopper of a kind mentioned in sub-paragraph (2) above.

Editorial notes

[^c11115831]: Act amended by Value Added Tax Act 1983 (c. 55, SIF 40:2), s. 24(1)(3) and by Police and Criminal Evidence Act 1984 (c. 60, SIF 95), s. 114(1)

[^c11115841]: Act modified by S.I. 1990/2167, art. 5

[^c11115851]: Act wholly in force at 1.4.1979, see s. 93(2)

[^c11116351]: S. 1(2) substituted (1.1.1993) by S.I. 1992/3158, reg. 2(2)

[^c11116361]: Word in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 2(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II

[^c11116371]: Words in s. 1(3) substituted (27.7.1993 with application in relation to liquor which is produced in or imported into the United Kingdom, or removed into the United Kingdom from the Isle of Man, on or after that date) by 1993 c. 34, s. 3(1)(3).

[^c11116401]: Words in s. 1(4)(5) inserted (1.5.1995 with effect as mentioned in s. 1(5) of the amending Act) by 1995 c. 4, s. 1(2)(5)

[^c11116411]: Words inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1(5), Sch. 1 Part II para. 1(3)

[^c11116421]: Words in s. 1(5) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 5(2)(a)(5) Words in s. 1(6) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 5(2)(b)(5)

[^c11116481]: S. 1(9)(10) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1(5), Sch. 1 Part II para. 1(4)

[^c15952281]: S. 1(9) repealed (retrospective to 28.4.2002) by Finance Act 2002 (c. 23), ss. 3(1), 141, Sch. 40 Pt. 1(1)

[^c11116951]: S. 2 substituted by S.I. 1979/241, art. 6

[^c11116961]: S. 2: ss. 2, 13 and 15 (with s. 3) power exercised (11.11.1991) by S.I. 1991/2564 For previous exercises of power see Index to Government Orders

[^c11116971]: Words in s. 2(1) inserted (1.1.1993) by S.I. 1992/3158, reg. 2(3).

[^c11116981]: S. 2(3A) inserted by Finance Act 1981 (c. 35, SIF 40:1), Sch. 8 Pt. II para. 10

[^c11116991]: Word in s. 2(3A) inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s.7(4)(5), Sch. 2 para. 3(1); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I.

[^c11117001]: Word in s. 2(3A) inserted (19.3.1997) by 1997 c. 16, s. 5(3)(a)

[^c11117011]: Words in s. 2(3A) substituted (19.3.1997) by 1997 c. 16, s. 5(3)(b)

[^c11117021]: Word in s. 2(5) inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 3(2); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I.

[^c11117031]: S. 2(6) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 3(3), Sch. 19 Pt.II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.

[^c11117261]: S. 3: ss. 2, 13 and 15 (with s. 3) power exercised (11.11.1991) by S.I.1991/2564 For previous exercises of power see Index to Government Orders

[^c11117271]: Words substituted by S.I. 1979/241, art. 7

[^c11117281]: Words in s. 3(3) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 4(a), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.

[^c11117291]: S. 3(5) repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 4(b), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II.

[^c11118401]: Definition inserted by S.I. 1979/241, art. 8(a)(i)

[^c11118411]: S. 4(1): definitions of “brewer”, “brewer for sale” and “limited licence to brew beer” repealed (1.6.1993) by Finance Act 1991 (c. 31, SIF 40:1), ss. 7(4)(5), 123, Sch. 2 para. 5(2), Sch. 19 Pt. II; S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II

[^c11118421]: Words substituted by S.I. 1979/241, art. 8(a)(ii)

[^c11118451]: 1979 c. 2

[^c11118471]: S. 4(1): definitions of “package” and “packager” inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 5(3); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I

[^c11118481]: Words repealed by S.I. 1984/703, (N.I. 3) Sch. 6 para. 9(a) and Sch. 7

[^c11118491]: Words substituted by Magistrates' Courts Act 1980 (c. 43, SIF 82), s. 154, Sch. 7 para. 180

[^c11118501]: S. 4(1): words in the definition of “the prescribed sum” (b) substituted (1.4.1996) by 1995 c. 40, ss. 5, 7(2), Sch. 4 para. 20

[^c11118521]: Definition of “proof” repealed by S.I. 1979/241, art. 8(a)(iv)

[^c11118531]: S. 4(1): definition of “registered brewer” inserted (1.5.1993) by Finance Act 1991 (c. 31, SIF 40:1), s. 7(4)(5), Sch. 2 para. 5(4); S.I. 1993/1152, art. 3(1), Sch. 1 Pt. I

[^c11118561]: S. 4(1): words in definition of “registered club” substituted (20.2.1997) by S.I. 1996/3159 (N.I. 23), art. 52(2), Sch. 7 para. 1

[^c11118581]: 1976 c. 66

[^c11118591]: Definitions repealed by Finance Act 1981 (c. 35, SIF 40:1), s. 139(6), Sch. 19 Pt. III

[^c11118601]: Words substituted by S.I. 1979/241, art. 8(a)(iii)

[^c11118621]: Definition substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 11

[^c11118641]: Words repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

[^c11118651]: Words repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3 Sch. 2

[^c11118661]: Expression inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 5(1)

[^c11118671]: Words substituted by S.I. 1979/241, art. 8(b)

[^c11119191]: S. 5 restricted (27.7.1993) by 1993 c. 34, s. 8(1).

[^c11119201]: Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 1(1)(6)

[^c11119231]: S. 6A repealed (1.5.1995) by 1995 c. 4, s. 162, Sch. 29 Pt. I(2)

[^c11119241]: S. 7 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(a)(i)

[^c11119291]: S. 8 substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 6(1)

[^c11119301]: S. 8 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(a)(ii)

[^c11119311]: Words in s. 8(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 15; S.I. 1994/2679, art. 3

[^c11119321]: S. 8(3)(4) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 1; S.I. 1998/2243, art. 2

[^c11119391]: S. 10 excluded (20.10.1995) by S.I. 1995/2518, reg. 118(a)(iv)

[^c11119401]: Words in s. 10(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 16 (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11119411]: S. 10(3)(4) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 2; S.I. 1998/2243, art. 2

[^c11119461]: Word in s. 11 inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 3(2); S.I. 1998/2243, art. 2

[^c11119471]: S. 11(2)-(4) inserted (1.10.1998) by 1998 c. 36, s. 20, Sch. 2 para. 3(3); S.I. 1998/2243, art. 2

[^c11119541]: S. 12(2) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt IV

[^c11119551]: S. 12(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

[^c11119581]: Words substituted by S.I. 1979/241, art. 10

[^c11119591]: Words added by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 3(3)

[^c11119601]: S. 12(6)–(9) repealed by Finance Act 1990 (c. 29, SIF 40:1), ss. 9, 132, Sch. 19 Part I (subsection (6A) having been added by Finance Act 1986 (c. 41, SIF 40:1), s. 8(6), Sch. 5 para. 3(4))

[^c11119781]: S. 13: ss. 2, 13 and 15 (with s. 3) power exercised (11.11.1991) by S.I. 1991/2564 For previous exercises of power see Index to Government Orders

[^c11119791]: S. 13(1A)(1B) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 para. 12(a)

[^c11119801]: S. 13(2A) inserted by Finance Act 1985 (c. 54, SIF 40:1), s. 6 Sch. 3 para. 1

[^c11119811]: S. 13(3) excluded by S.I. 1982/611, reg. 23(1)(2)

[^c11119821]: Words inserted by Finance Act 1981 (c. 35, SIF 40:1), Sch. 8 Pt. II para. 12(b)

[^c11119831]: Words in s. 13(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 17(1)(a)(b) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11119851]: S. 13(4) repealed (1.1.1995) by 1994 c. 9, ss. 9, 258, Sch. 4 Pt. II para. 17(2), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11119861]: Words in s. 13(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 17(3); S.I. 1994/2679, art. 3

[^c11120181]: S. 15: ss. 2, 13 and 15 (with s. 3) power exercised (11.11.1991) by S.I. 1991/2564 For previous exercises of power see Index to Government Orders

[^c11120191]: S. 15(2) substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(a)

[^c11120211]: S. 15(5) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 18(2) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120221]: S. 15(6A)(6B)(inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(b)) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 5, 114, Sch. 3 para. 8(a), Sch. 23 Pt. I

[^c11120231]: S. 15(7) excluded by S.I. 1982/611, reg. 23(1)(2)

[^c11120241]: S. 15(7) restricted by S.I. 1988/809, reg. 6

[^c11120251]: Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 14(c)

[^c11120261]: Words repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 5, 114, Sch. 3 para. 8(b), Sch. 23 Pt. I

[^c11120271]: Words in s. 15(7) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 18(3) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120281]: S. 15(8) repealed (1.1.1995) by 1994 c. 9, ss. 9, 19, 258, Sch. 4 Pt. II para. 18(4), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120331]: S. 16 modified by S.I. 1983/947, regs. 12, 13

[^c11120341]: Ss. 16, 21, 22(1)(3A)(5), 42, 43 modified (1.1.1993) by S.I. 1992/3152, Pt. VI, regs. 11(c), 12

[^c11120351]: Words in s. 16(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 19(1) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120361]: S. 16(3)(4) substituted by S.I. 1979/241, art. 12

[^c11120371]: Words in s. 16(3) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 19(2) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120411]: S. 18(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), ss. 8(2)(a), 114, Sch. 23 Pt. IV

[^c11120421]: S. 18(4) repealed by Finance Act 1986 (c. 41, SIF 40:1) s. 114, Sch. 23 Pt. IV

[^c11120431]: Words in s. 18(6) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 20 (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120481]: S. 19(1A)(1B) inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 15(a)

[^c11120491]: Words inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11(1), Sch. 8 Pt. II para. 15(b)

[^c11120501]: Words in s. 19(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 21(1) (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120511]: S. 19(3) repealed (1.1.1995) by 1994 c. 9, ss. 9, 19, 258, Sch. 4 Pt. II para. 21(2), Sch. 26 Pt. III Note (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11120531]: S. 20(1)(2) substituted by S.I. 1979/241, art. 13

[^c11120541]: Words in s. 20(1)(2) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 22 (with s. 19(3)); S.I. 1994/2679, art. 3

[^c11121101]: S. 23 repealed (29.4.1996) by 1996 c. 8, s. 24(c), 205, Sch. 41 Pt. III

[^c11121371]: Words repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV