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Alcoholic Liquor Duties Act 1979

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Alcoholic Liquor Duties Act 1979[a]
Act of Parliament
coat of arms
Parliament of the United Kingdom
Long titleAn Act to consolidate the enactments relating to the excise duties on spirits, beer, wine, made-wine and cider together with certain other enactments relating to excise.
Citation1979 c. 4
Territorial extent United Kingdom
Dates
Royal assent22 February 1979
Commencement1 April 1979[b]
Repealed1 August 2023[c]
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Repealed byFinance (No. 2) Act 2023
Status: Repealed
Text of statute as originally enacted
Revised text of statute as amended

The Alcoholic Liquor Duties Act 1979 (c. 4) was an act of the Parliament of the United Kingdom that consolidated enactments relating to the excise duties on spirits, beer, wine, made-wine and cider in the United Kingdom.[1]

Provisions

Repealed enactments

Section 92(2) of the act repealed 25 enactments and revoked 1 instrument, listed in parts I and II, and part III, of schedule 4 to the act, respectively.[2]

Part I – Enactments of the Parliament of the United Kingdom
Citation Short title Extent of repeal
53 & 54 Vict. c. 8 Customs and Inland Revenue Act 1890 Section 31(2).
15 & 16 Geo. 6 & 1 Eliz. 2. c. 44 Customs and Excise Act 1952 Part IV.
Sections 226 to 228.
Section 237.
Sections 241 to 243.
Section 263(3) to (5).
In section 307(1), the definitions of "authorised methylator", "beer", "beer-primer", "brewer" and "brewer for sale", "British compounded spirits", "British spirits", "case", "cider", "compounder", "dealer", "distiller" and "distillery", "distiller's warehouse", "gravity" and "original gravity", "intoxicating liquor", "justices' licence" and "justices' on-licence", "licensed methylator", "limited licence to brew beer", "made-wine", "methylated spirits", "producer of wine", "producer of made-wine", "proof", "rectifier", "registered club", "retail", "retailer", "spirits", "spirits of wine", "wholesale" and "wine".
In section 315, paragraphs (c) and (d).
In Schedule 10, paragraph 15.
1 & 2 Eliz. 2. c. 34 Finance Act 1953 Section 2.
6 & 7 Eliz. 2. c. 56 Finance Act 1958 Section 6.
7 & 8 Eliz. 2. c. 58 Finance Act 1959 Section 2(1) and (5).
Section 3(2), (3), (4) and (5).
8 & 9 Eliz. 2. c. 44 Finance Act 1960 Section 3.
Schedule 1.
1963 c. 25 Finance Act 1963 Section 6.
Schedule 2.
1963 c. 31 Weights and Measures Act 1963 Section 59.
In Schedule 10, paragraph 1(d).
1964 c. 49 Finance Act 1964 Section 1(5).
Section 2(5) and (6).
1966 c. 18 Finance Act 1966 In Schedule 2, in paragraph 1, the words from "section 107(1)" to "spirits)" and paragraph 2.
1967 c. 54 Finance Act 1967 Section 1(5).
Section 4 except, in subsection (5), paragraphs (a)(i) and (v).
Section 6.
In Schedule 5, paragraphs 2, 3 and 4.
In Schedule 6, paragraphs 1, 3, 4, 7, 8, 9, 10 and 11.
In Schedule 9, paragraphs 1 to 6.
1968 c. 44 Finance Act 1968 Section 1(3).
1968 c. 54 Theatres Act 1968 In Schedule 2 the amendment in section 162 of the Customs and Excise Act 1952.
1969 c. 32 Finance Act 1969 Section 1(5)(b).
In Schedule 7, paragraph 2.
1970 c. 24 Finance Act 1970 Section 6(1) and (2)(a).
Section 7, except subsections (5) and (8).
1972 c. 41 Finance Act 1972 Section 57(3) and (4).
1974 c. 30 Finance Act 1974 Section 4.
1975 c. 45 Finance (No. 2) Act 1975 Sections 9 and 10.
Sections 14 and 15.
In Schedule 3, paragraphs 3 to 7, 9, 15, 24 to 37. 42, in paragraph 44, subparagraphs (a), (b) and (d) and paragraphs 45 to 47.
Schedules 4 and 5.
In Schedule 6, paragraphs 5, 6, 7 and 8.
1976 c. 40 Finance Act 1976 Sections 2 and 3.
In Schedule 3, paragraphs 1, 5, 7 and 9.
1976 c. 66 Licensing (Scotland) Act 1976 In Schedule 7, paragraphs 3 and 4.
1977 c. 36 Finance Act 1977 Section 1(1) to (5), (8) and (9).
Schedules 1 and 2.
1978 c. 42 Finance Act 1978 Section 2.
In Schedule 12, paragraphs 1 to 5.
Part II – Enactments of the Parliament of Northern Ireland
Citation Short title Extent of repeal
1959 c. 9 (N.I.) Finance Act (Northern Ireland) 1959 Section 12(1) and (5).
Section 13(2) to (5).
Section 18(5).
1963 c. 22 (N.I.) Finance Act (Northern Ireland) 1963 Section 19.
Section 22(6).
Schedule 2.
1967 c. 20 (N.I.) Finance Act (Northern Ireland) 1967 Section 15(1)(b) and (6).
Section 17.
Section 21(6).
In Schedule 2, the amendment in the Finance Act (Northern Ireland) 1959.
Part III – Northern Ireland Instrument
Citation Title Extent of revocation
SI 1976/1214 (N.I. 23) Poisons (Northern Ireland) Order 1976 In Schedule 2, paragraph 1.

Subsequent developments

The whole act was repealed by section 113(1) of the Finance (No. 2) Act 2023, which came into force on 1 August 2023.[3]

Notes

References

  1. Yeomans, H (2018). "Taxation, State Formation and Governmentality: The Historical Development of Alcohol Excise Duties in England and Wales". Social Science History. 42 (2): 269–293. doi:10.1017/ssh.2017.47.
  2. "Alcoholic Liquor Duties Act 1979", legislation.gov.uk, The National Archives, 1979 c. 4
  3. "Finance (No. 2) Act 2023", legislation.gov.uk, The National Archives, 2023 c. 30