Alcoholic Liquor Duties Act 1979 (repealed)

Ascertainment of strength volume and weight of alcoholic liquors.

Reduced rates of excise duty

Reduced rates of excise duty

Interpretation of provisions relating to small brewery beer

Part 1 — WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%

64A

Schedule 2A to this Act (duty stamps) has effect.

SCHEDULE 2A

Retail containers to be stamped

1

• (1) Retail containers of alcoholic liquors to which this Schedule applies shall be stamped—

• (a) in such cases and circumstances, and with a duty stamp of such a type, as may be prescribed; but

• (b) subject to such exceptions as may be prescribed.

• (2) In this Schedule “retail container”, in relation to an alcoholic liquor, means a container—

• (a) of a capacity of 35 centilitres or more, and

• (b) in which, or from which, the liquor is intended to be sold by retail.

• (3) This Schedule applies to the following alcoholic liquors—

• (a) spirits of a strength of 30 per cent or more ;

• (b) wine or made-wine of a strength of 30 per cent or more .

• (4) For the purposes of this Schedule a retail container is “stamped” if—

• (a) it carries a duty stamp of a type mentioned in sub-paragraph (5)(a) below which has been affixed to the container in a way that complies with the requirements of regulations under this Schedule, or

• (b) it carries a label which has been so affixed to the container and the label incorporates a duty stamp of a type mentioned in sub-paragraph (5)(b) below.

• (5) In this Schedule “duty stamp” means any of the following—

• (a) a document (a “type A stamp”) issued by or on behalf of the Commissioners which—

• (i) is designed to be affixed to a retail container of alcoholic liquor, and

• (ii) indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid;

• (b) a part of a label for a retail container of alcoholic liquor (a “type B stamp”) which—

• (i) is incorporated in the label under the authority of the Commissioners, and

• (ii) indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid.

• (6) In sub-paragraph (5) above “the appropriate duty” means the duty chargeable on the quantity and description of alcoholic liquor contained, or to be contained, in the retail container to which the stamp, or the label incorporating the stamp, is, or is to be, affixed.

Power to alter liquors, and capacity of container, to which this Schedule applies

2

• (1) The Treasury may by order made by statutory instrument amend paragraph (a) of paragraph 1(2) above for the purpose of varying the capacity from time to time specified in that paragraph.

• (2) The Treasury may by order made by statutory instrument amend paragraph 1(3) above for the purpose of causing this Schedule—

• (a) to apply to any description of alcoholic liquor to which it does not apply, or

• (b) to cease to apply to any description of alcoholic liquor to which it does apply.

• (3) A statutory instrument containing an order under this paragraph shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

Acquisition of and payment for duty stamps

3

• (1) The Commissioners may by regulations make provision as to the terms and conditions on which a person may obtain—

• (a) a type A stamp,

• (b) authority to incorporate in a label a type B stamp,

• (c) authority to obtain a label incorporating a type B stamp,

• (d) authority to affix such a label to a retail container of alcoholic liquor.

• (2) Regulations under sub-paragraph (1) above may in particular make provision for or in connection with—

• (a) requiring a person in prescribed cases or circumstances to pay, or agree to pay, the prescribed amount to the Commissioners or to a person authorised by the Commissioners for this purpose;

• (b) requiring a person in prescribed cases or circumstances to provide to the Commissioners such security as they may require in respect of payment of the appropriate duty.

• (3) An amount prescribed for the purposes of sub-paragraph (2)(a) above must not exceed the aggregate of—

• (a) an amount representing the appropriate duty, and

• (b) in the case of a type A stamp, the cost of issuing the stamp.

• (4) Regulations under sub-paragraph (1) above may also in particular make provision for or in connection with requiring or enabling the Commissioners to bear, in prescribed circumstances, in the case of a type B stamp, all or part of so much of the cost of producing the label as is attributable to the incorporation in it of the stamp.

• (5) The whole of an amount payable for a duty stamp shall be treated for the purposes of the Customs and Excise Acts 1979 as an amount due by way of excise duty.

• (6) In this paragraph “the appropriate duty” means the duty chargeable on the quantity and description of alcoholic liquor contained, or to be contained, in the retail container to which the stamp, or the label incorporating the stamp, is to be affixed.

Regulations

4

• (1) The Commissioners may by regulations make provision as to such matters relating to duty stamps as appear to them to be necessary or expedient.

• (2) Regulations under this Schedule may in particular make provision about—

• (a) the times at which a retail container must bear a duty stamp;

• (b) the type of duty stamp (see paragraph 1(5)) with which a retail container is to be stamped in any particular case or circumstances;

• (c) the design and appearance of a duty stamp (including the production of a label incorporating a type B stamp);

• (d) the information that is to appear on a duty stamp;

• (e) the cost of issuing a type A stamp for the purposes of paragraph 3(3)(b) above;

• (f) the procedure for obtaining—

• (i) a type A stamp,

• (ii) authority to incorporate in a label a type B stamp,

• (iii) authority to obtain a label incorporating a type B stamp,

• (iv) authority to affix such a label to a retail container of alcoholic liquor,

(including provision setting periods of notice);

• (g) where on the container a type A stamp, or a label incorporating a type B stamp, is to be affixed;

• (h) repayment of, or credit for, in prescribed circumstances and subject to such conditions as may be prescribed, all or part of a payment made under or by virtue of this Schedule to the Commissioners or to a person authorised by the Commissioners;

• (i) liability to forfeiture in prescribed circumstances of some or all of a payment made, or security provided, under or by virtue of this Schedule to the Commissioners or to a person authorised by the Commissioners.

• (3) Regulations under this Schedule may also, in particular, make provision for or in connection with preventing a type A stamp, or a label incorporating a type B stamp, from being used by a person other than—

• (a) in the case of a type A stamp, the person to or for whom the stamp was issued or a person authorised by that person to affix the stamp to a retail container of alcoholic liquor,

• (b) in the case of a type B stamp, the person to or for whom authority to obtain the label incorporating the stamp, or to affix that label to a retail container of alcoholic liquor, was given by the Commissioners.

• (4) Regulations under this Schedule may also, in particular, make provision—

• (a) for or in connection with requiring a person who is not established, and does not have any fixed establishment, in the United Kingdom, in prescribed circumstances, to appoint another person (a “duty stamps representative”) to act on his behalf in relation to duty stamps, and

• (b) as to the rights, obligations or liabilities of duty stamps representatives.

• (5) The Commissioners may, with a view to the protection of the revenue, make regulations for securing and collecting duty payable in accordance with this Schedule.

• (6) Regulations under this Schedule may make different provision for different cases.

Offences of possession, sale etc of unstamped containers

5

• (1) Except in such cases as may be prescribed, a person commits an offence if he—

• (a) is in possession of, transports or displays, or

• (b) sells, offers for sale or otherwise deals in,

unstamped retail containers containing alcoholic liquor to which this Schedule applies.

• (2) It is a defence for a person charged with an offence under this paragraph to prove that the retail containers in question were not required to be stamped.

• (3) A person who commits an offence under this paragraph is liable on summary conviction to a fine not exceeding £20,000.

• (4) A retail container in relation to which an offence under this paragraph is committed is liable to forfeiture (together with its contents).

Offence of using premises for sale of liquor in or from unstamped containers

6

• (1) A manager of premises commits an offence if—

• (a) he suffers the premises to be used for the sale of liquor in an unstamped retail container, or for the sale of liquor that is from an unstamped retail container; and

• (b) the liquor is alcoholic liquor to which this Schedule applies.

• (2) It is a defence for a person charged with an offence under this paragraph to prove that the retail container in question was not required to be stamped.

• (3) A person who commits an offence under this paragraph is liable on summary conviction to a fine not exceeding £20,000.

• (4) Where an offence is committed under this paragraph, all unstamped retail containers of alcoholic liquor to which this Schedule applies that are on the premises at the time of the offence are liable to forfeiture (together with their contents).

• (5) For the purposes of this Schedule a person is a “manager” of premises if he—

• (a) is entitled to control their use,

• (b) is entrusted with their management, or

• (c) is in charge of them.

Alcohol sales ban following conviction for offence under paragraph 6

7

• (1) A court by or before which a person is convicted of an offence under paragraph 6 above may make an order prohibiting the use of the premises in question for the sale of alcoholic liquors during a period specified in the order.

• (2) The period specified in an order under this paragraph shall not exceed six months; and the first day of the period shall be the day specified as such in the order.

• (3) If a manager of premises suffers the premises to be used in breach of an order under this paragraph, he commits an offence and is liable on summary conviction to a fine not exceeding £20,000.

Penalty for altering duty stamps

8

• (1) This paragraph applies where a person—

• (a) alters a type A stamp, otherwise than in accordance with regulations under this Schedule, after it has been issued, or

• (b) so alters a type B stamp after the label in which it is incorporated has been produced.

• (2) His conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

• (3) The stamp, or the label in which it is incorporated, is liable to forfeiture.

Penalty for affixing wrong, altered or forged stamps, or over-labelling

9

• (1) This paragraph applies where a person affixes to a retail container that is required to be stamped any of the items mentioned in sub-paragraphs (2) to (5) below.

• (2) The first is—

• (a) a type A stamp, or

• (b) a label incorporating a type B stamp,

if the stamp is not a correct stamp for that container in accordance with regulations under this Schedule.

• (3) The second is—

• (a) a type A stamp that has been altered, otherwise than in accordance with regulations under this Schedule, after it has been issued, or

• (b) a label incorporating a type B stamp if the stamp has been so altered after the label has been produced.

• (4) The third is an item that purports to be, but is not,—

• (a) a type A stamp, or

• (b) a label incorporating a type B stamp.

• (5) The fourth is any label or other item affixed in such a way as to cover up all or part of—

• (a) a type A stamp affixed to the container, or

• (b) a type B stamp incorporated in a label affixed to the container,

except where the label or other item is so affixed in accordance with regulations under this Schedule.

• (6) The person’s conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties).

• (7) The container is liable to forfeiture (together with its contents).

Penalty for failing to comply with regulations

10

• (1) If a person fails to comply with a requirement imposed by or under regulations under this Schedule—

• (a) his conduct attracts a penalty under section 9 of the Finance Act 1994 (civil penalties);

• (b) any article in respect of which he fails to comply with the requirement is liable to forfeiture (including, in the case of a container, its contents).

• (2) Regulations under this Schedule may make provision as to the amount by reference to which the penalty under sub-paragraph (1)(a) above is to be calculated.

Forfeiture of forged, altered or stolen duty stamps

11

• (1) The following items are liable to forfeiture.

• (2) The first is an item that purports to be, but is not,—

• (a) a type A stamp, or

• (b) a label incorporating a type B stamp.

• (3) The second is—

• (a) a type A stamp that has been altered, otherwise than in accordance with regulations under this Schedule, after it has been issued, or

• (b) a label incorporating a type B stamp if the stamp has been so altered after the label has been produced.

• (4) The third is—

• (a) a type A stamp, or

• (b) a label incorporating a type B stamp,

that is in a person’s possession unlawfully.

Interpretation

12

In this Schedule—

• “duty stamp” has the meaning given by paragraph 1(5) above;

• “prescribed” means prescribed in regulations made by the Commissioners;

• “retail container” has the meaning given by paragraph 1(2) above;

• “stamped” and “unstamped” are to be read in accordance with paragraph 1(4) above;

• “type A stamp” has the meaning given by paragraph 1(5)(a) above;

• “type B stamp” has the meaning given by paragraph 1(5)(b) above.

Part 2 — Wine or made-wine of a strength exceeding 22%

5A

• (1) Duty shall not be payable on any spirits contained in flavourings imported into the United Kingdom or used in the production of flavourings if the flavourings are for use in—

• (a) the preparation of food for human consumption, or

• (b) the preparation of any beverage of an alcoholic strength not exceeding 1.2 per cent.

• (2) In subsection (1) above “flavourings” mean any products falling within CN Code 3302 of the Combined Nomenclature established by Council Regulation (EEC) No 2658/87 as amended by Commission Regulation (EC) No 1832/2002.

Beer from small breweries

Power to vary rates

PART 6A — Wholesaling of controlled liquor

88A

• (1) This section defines certain expressions used in this Part.

• (2) A sale is of “controlled liquor” if—

• (a) it is a sale of dutiable alcoholic liquor on which duty is charged under this Act at a rate greater than nil, and

• (b) the excise duty point for the liquor falls at or before the time of the sale.

• (3) Controlled liquor is sold “wholesale” if—

• (a) the sale is of any quantity of the liquor,

• (b) the seller is carrying on a trade or business and the sale is made in the course of that trade or business,

• (c) the sale is to a buyer carrying on a trade or business, for sale or supply in the course of that trade or business, and

• (d) the sale is not an incidental sale, a group sale or an excluded sale,

and a reference to buying controlled liquor wholesale is to be read accordingly.

• (4) A sale is an “incidental sale” if—

• (a) the seller makes authorised retail sales of alcoholic liquor of any description, and

• (b) the sale is incidental to those sales.

• (5) A sale is an “authorised retail sale” if it is made by retail under and in accordance with a licence or other authorisation under an enactment regulating the sale and supply of alcohol.

• (6) A sale is a “group sale” if the seller and the buyer are both bodies corporate which are members of the same group (see section 88J).

• (7) A sale is an “excluded sale” if it is of a description prescribed by or under regulations made by the Commissioners.

• (8) “Controlled activity” means—

• (a) selling controlled liquor wholesale,

• (b) offering or exposing controlled liquor for sale in circumstances in which the sale (if made) would be a wholesale sale, or

• (c) arranging in the course of a trade or business for controlled liquor to be sold wholesale, or offered or exposed for sale in circumstances in which the sale (if made) would be a wholesale sale.

• (9) “UK person” means a person who is UK-established for the purposes of value added tax (see paragraph 1(10) of Schedule 1 to the Value Added Tax Act 1994).

• (10) “Enactment” includes an enactment contained in—

• (a) an Act of the Scottish Parliament;

• (b) an Act or Measure of the National Assembly for Wales;

• (c) Northern Ireland legislation.

88B

• (1) The Commissioners may by regulations make provision as to the cases in which sales are, or are not, to be treated for the purposes of this Part as—

• (a) wholesale sales,

• (b) sales of controlled liquor,

• (c) incidental sales,

• (d) authorised retail sales, or

• (e) group sales.

• (2) The Commissioners may by regulations make provision as to the cases in which a person is, or is not, to be treated for the purposes of this Part as carrying on a controlled activity by virtue of section 88A(8)(b) or (c) (offering and exposing for sale and arranging for sale etc).

88C

• (1) A UK person may not carry on a controlled activity otherwise than in accordance with an approval given by the Commissioners under this section.

• (2) The Commissioners may approve a person under this section to carry on a controlled activity only if they are satisfied that the person is a fit and proper person to carry on the activity.

• (3) The Commissioners may approve a person under this section to carry on a controlled activity for such periods and subject to such conditions or restrictions as they may think fit or as they may by or under regulations made by them prescribe.

• (4) The conditions or restrictions may include conditions or restrictions requiring the controlled activity to be carried on only at or from premises specified or approved by the Commissioners.

• (5) The Commissioners may at any time for reasonable cause revoke or vary the terms of an approval under this section.

• (6) In this Part “approved person” means a person approved under this section to carry on a controlled activity.

88D

• (1) The Commissioners must maintain a register of approved persons.

• (2) The register is to contain such information relating to approved persons as the Commissioners consider appropriate.

• (3) The Commissioners may make publicly available such information contained in the register as they consider necessary to enable those who deal with a person who carries on a controlled activity to determine whether the person in question is an approved person in relation to that activity.

• (4) The information may be made available by such means (including on the internet) as the Commissioners consider appropriate.

88E

• (1) The Commissioners may by regulations make provision—

• (a) regulating the approval and registration of persons under this Part,

• (b) regulating the variation or revocation of any such approval or registration or of any condition or restriction to which such an approval or registration is subject,

• (c) about the register maintained under section 88D,

• (d) regulating the carrying on of controlled activities, and

• (e) imposing obligations on approved persons.

• (2) The regulations may, in particular, make provision—

• (a) requiring applications, and other communications with the Commissioners, to be made electronically,

• (b) as to the procedure for the approval and registration of bodies corporate which are members of the same group and for members of such a group to be jointly and severally liable for any penalties imposed under—

• (i) the regulations, or

• (ii) Schedule 2B,

• (c) requiring approved persons to keep and make available for inspection such records relating to controlled activities as may be prescribed by or under the regulations,

• (d) imposing a penalty of an amount prescribed by the regulations (which must not exceed £1,000) for a contravention of—

• (i) the regulations, or

• (ii) any condition or restriction imposed under this Part,

• (e) for the assessment and recovery of such a penalty, and

• (f) for dutiable alcoholic liquor (whether or not charged with any duty and whether or not that duty has been paid) to be subject to forfeiture for a contravention of—

• (i) this Part or the regulations, or

• (ii) any condition or restriction imposed under this Part.

88F

A person may not buy controlled liquor wholesale from a UK person unless the UK person is an approved person in relation to the sale.

88G

• (1) A person who contravenes section 88C(1) by selling controlled liquor wholesale is guilty of an offence if the person knows or has reasonable grounds to suspect that—

• (a) the buyer is carrying on a trade or business, and

• (b) the liquor is for sale or supply in the course of that trade or business.

• (2) A person who contravenes section 88C(1) by offering or exposing controlled liquor for sale in circumstances in which the sale (if made) would be a wholesale sale is guilty of an offence if the person intends to make a wholesale sale of the liquor.

• (3) A person who contravenes section 88C(1) by arranging in the course of a trade or business for controlled liquor to be sold wholesale, or offered or exposed for sale in circumstances in which the sale (if made) would be a wholesale sale, is guilty of an offence if the person intends to arrange for the liquor to be sold wholesale.

• (4) A person who contravenes section 88F is guilty of an offence if the person knows or has reasonable grounds to suspect that the UK person from whom the controlled liquor is bought is not an approved person in relation to the sale.

• (5) A person guilty of an offence under this section is liable on summary conviction—

• (a) in England and Wales to—

• (i) imprisonment for a term not exceeding the general limit in a magistrates’ court,

• (ii) a fine, or

• (iii) both,

• (b) in Scotland to—

• (i) imprisonment for a term not exceeding 12 months,

• (ii) a fine not exceeding the statutory maximum, or

• (iii) both, and

• (c) in Northern Ireland to—

• (i) imprisonment for a term not exceeding 6 months,

• (ii) a fine not exceeding the statutory maximum, or

• (iii) both.

• (6) A person guilty of an offence under this section is liable on conviction on indictment to—

• (a) imprisonment for a period not exceeding 7 years,

• (b) a fine, or

• (c) both.

• (7) The reference in subsection (5)(a)(i) to the general limit in a magistrates’ court is to be read as a reference to 6 months in relation to an offence committed before 2 May 2022.

88H

Schedule 2B contains provision about penalties for contraventions of this Part.

88I

Regulations under this Part—

• (a) may make provision which applies generally or only for specified cases or purposes,

• (b) may make different provision for different cases or purposes,

• (c) may include incidental, consequential, transitional or transitory provision, and

• (d) may confer a discretion on the Commissioners.

88J

• (1) Two or more bodies corporate are members of a group for the purposes of this Part if each is established or has a fixed establishment in the United Kingdom and—

• (a) one of them controls each of the others,

• (b) one person (whether a body corporate or an individual) controls all of them, or

• (c) two or more individuals carrying on a business in partnership control all of them.

• (2) For the purposes of this section, a body corporate is to be taken to control another body corporate if—

• (a) it is empowered by or under an enactment to control that body's activities, or

• (b) it is that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006.

• (3) For the purposes of this section—

• (a) an individual or individuals are to be taken to control a body corporate if the individual or individuals (were the individual or individuals a company) would be that body's holding company within the meaning of section 1159 of, and Schedule 6 to, the Companies Act 2006, and

• (b) a body corporate is established or has a fixed establishment in the United Kingdom if it is so established or has such an establishment for the purposes of value added tax.

88K

This Table lists the places where some of the expressions used in this Part are defined or otherwise explained.

Regulations.

SCHEDULE 2B

Liability to penalty

1

A penalty is payable by a person (“P”) who contravenes section 88C(1) or 88F.

Amount of penalty

2

• (1) If the contravention is deliberate and concealed, the amount of the penalty is the maximum amount (see paragraph 10).

• (2) If the contravention is deliberate but not concealed, the amount of the penalty is 70% of the maximum amount.

• (3) In any other case, the amount of the penalty is 30% of the maximum amount.

• (4) The contravention is—

• (a) “deliberate and concealed” if the contravention is deliberate and P makes arrangements to conceal the contravention, and

• (b) “deliberate but not concealed” if the contravention is deliberate but P does not make arrangements to conceal the contravention.

Reductions for disclosure

3

• (1) Paragraph 4 provides for reductions in penalties under this Schedule where P discloses a contravention.

• (2) P discloses a contravention by—

• (a) telling the Commissioners about it,

• (b) giving the Commissioners reasonable help in identifying any other contraventions of section 88C(1) or 88F of which P is aware, and

• (c) allowing the Commissioners access to records for the purpose of identifying such contraventions.

• (3) Disclosure of a contravention—

• (a) is “unprompted” if made at a time when P has no reason to believe that the Commissioners have discovered or are about to discover the contravention, and

• (b) otherwise, is “prompted”.

• (4) In relation to disclosure “quality” includes timing, nature and extent.

4

• (1) Where P discloses a contravention, the Commissioners must reduce the penalty to one that reflects the quality of the disclosure.

• (2) If the disclosure is prompted, the penalty may not be reduced below—

• (a) in the case of a contravention that is deliberate and concealed, 50% of the maximum amount,

• (b) in the case of a contravention that is deliberate but not concealed, 35% of the maximum amount, and

• (c) in any other case, 20% of the maximum amount.

• (3) If the disclosure is unprompted, the penalty may not be reduced below—

• (a) in the case of a contravention that is deliberate and concealed, 30% of the maximum amount,

• (b) in the case of a contravention that is deliberate but not concealed, 20% of the maximum amount, and

• (c) in any other case, 10% of the maximum amount.

Special reduction

5

• (1) If the Commissioners think it right because of special circumstances, they may reduce a penalty under this Schedule.

• (2) In sub-paragraph (1) “special circumstances” does not include ability to pay.

• (3) In sub-paragraph (1) the reference to reducing a penalty includes a reference to—

• (a) staying a penalty, and

• (b) agreeing a compromise in relation to proceedings for a penalty.

Assessment

6

• (1) Where P becomes liable for a penalty under this Schedule, the Commissioners must—

• (a) assess the penalty,

• (b) notify P, and

• (c) state in the notice the contravention in respect of which the penalty is assessed.

• (2) A penalty under this Schedule must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.

• (3) An assessment is to be treated as an amount of duty due from P under this Act and may be recovered accordingly.

• (4) An assessment of a penalty under this Schedule may not be made later than one year after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.

• (5) Two or more contraventions may be treated by the Commissioners as a single contravention for the purposes of assessing a penalty under this Schedule.

Reasonable excuse

7

• (1) Liability to a penalty does not arise under this Schedule in respect of a contravention which is not deliberate if P satisfies the Commissioners or (on an appeal made to the appeal tribunal) the tribunal that there is a reasonable excuse for the contravention.

• (2) For the purposes of sub-paragraph (1), where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the contravention.

Companies: officer's liability

8

• (1) Where a penalty under this Schedule is payable by a company in respect of a contravention which was attributable to an officer of the company, the officer is liable to pay such portion of the penalty (which may be 100%) as the Commissioners may specify by written notice to the officer.

• (2) Sub-paragraph (1) does not allow the Commissioners to recover more than 100% of a penalty.

• (3) In the application of sub-paragraph (1) to a body corporate other than a limited liability partnership, “officer” means—

• (a) a director (including a shadow director within the meaning of section 251 of the Companies Act 2006),

• (b) a manager, and

• (c) a secretary.

• (4) In the application of sub-paragraph (1) to a limited liability partnership, “officer” means a member.

• (5) In the application of sub-paragraph (1) in any other case, “officer” means—

• (a) a director,

• (b) a manager,

• (c) a secretary, and

• (d) any other person managing or purporting to manage any of the company's affairs.

• (6) Where the Commissioners have specified a portion of a penalty in a notice given to an officer under sub-paragraph (1)—

• (a) paragraph 5 applies to the specified portion as to a penalty,

• (b) the officer must pay the specified portion before the end of the period of 30 days beginning with the day on which the notice is given,

• (c) sub-paragraphs (3) to (5) of paragraph 6 apply as if the notice were an assessment of a penalty, and

• (d) paragraph 9 applies as if the officer were liable to a penalty.

• (7) In this paragraph “company” means any body corporate or unincorporated association, but does not include a partnership.

Double jeopardy

9

P is not liable to a penalty under this Schedule in respect of a contravention in respect of which P has been convicted of an offence.

The maximum amount

10

• (1) In this Schedule “the maximum amount” means £10,000.

• (2) If it appears to the Treasury that there has been a change in the value of money since the last relevant date, they may by regulations substitute for the sum for the time being specified in sub-paragraph (1) such other sum as appears to them to be justified by the change.

• (3) In sub-paragraph (2), “relevant date” means—

• (a) the date on which the Finance Act 2015 is passed, and

• (b) each date on which the power conferred by that sub-paragraph has been exercised.

• (4) Regulations under this paragraph do not apply to any contravention which occurred before the date on which they come into force.

Appeal tribunal

11

In this Schedule “appeal tribunal” has the same meaning as in Chapter 2 of Part 1 of the Finance Act 1994.

55ZA

• (1) This section applies if—

• (a) wine or made-wine is imported into the United Kingdom or produced in the United Kingdom for sale,

• (b) excise duty is chargeable on the wine or made-wine as a result of section 54 or 55,

• (c) after the excise duty point in relation to that charge, a person mixes or otherwise adds, at any place in the United Kingdom, water or any other substance to the wine or made-wine in a case where what results (“the new product”) is intended for sale, and

• (d) if the addition had taken place immediately before that duty point, the amount of the excise duty would have been greater than the amount actually payable.

• (2) The addition attracts a penalty under section 9 of the Finance Act 1994 (civil penalties), and the new product is liable to forfeiture.

• (3) This section has effect, despite section 8 of the Isle of Man Act 1979, as if a removal of wine or made-wine to the United Kingdom from the Isle of Man constituted its importation into the United Kingdom (and references to the charge to excise duty as a result of section 54 or 55 and to the excise duty point are to be read accordingly).