| Guvnor

Enforced by: FSA
Status: Repealed
Penalty ceiling: Imprisonment 17 of 32 obligations carry an unlimited fine. 2 carry different penalties and 13 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person12 Trader2 Manufacturer1

Plus 17 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2685 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Trader — also bound by 865 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 244 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Manufacturer — also bound by 552 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Preliminary

0 of 4 sections shown

4 other sections in this Part — procedural and definitional

s.001 The alcoholic liquors dutiable under this Act.

s.002 Ascertainment of strength volume and weight of alcoholic liquors.

s.003 Meaning of and method of ascertaining gravity of liquids.

s.004 Interpretation.

Part 2

Spirits

11 of 30 sections shown

s.005 Spirits: charge of excise duty. Prosecution

Pay excise duty on spiritsTrader

Unlimited fine

s.005 Exemption from duty on spirits in flavourings Regulated

Other duties (1) — Crown / regulator

HMRC must exempt spirits used in flavourings from excise dutyStatutory regulator

s.007 Exemption from duty of spirits in articles used for medical purposes. Prosecution

Other duties (1) — Crown / regulator

HMRC may exempt medical spirits from excise dutyStatutory regulator

Unlimited fine

s.008 Remission of duty in respect of spirits used for medical or scientific purposes. Prosecution

Other duties (1) — Crown / regulator

HMRC may waive duty on spirits used for medical or scientific purposesStatutory regulator

Unlimited fine

s.009 Remission of duty on spirits for methylation. Regulated

Other duties (1) — Crown / regulator

HMRC may waive duty on spirits used for making methylated spiritsStatutory regulator

s.010 Remission of duty on spirits for use in art or manufacture. Regulated

Other duties (1) — Crown / regulator

HMRC may remit or repay duty on spirits used in art or manufactureStatutory regulator

s.011 Relief from duty on imported goods not for human consumption containing spirits. Prosecution

Other duties (1) — Crown / regulator

HMRC may grant duty relief on imported goods containing spiritsStatutory regulator

Unlimited fine

s.014 Duty on spirits—attenuation charge. Prosecution

Other duties (1) — Crown / regulator

HMRC may charge duty on spirits based on wort attenuationStatutory regulator

Unlimited fine

s.016 Racking of duty-paid spirits at distillery. Regulated

Record racking of duty‑paid spirits at your distilleryManufacturer

s.017 Offences in connection with removal of spirits from distillery, etc. Imprisonment

Illegal removal of spirits from a distilleryAny Person

s.033 Restrictions on use of certain goods relieved from spirits duty. Prosecution

Do not use duty-relieved spirits for unapproved purposesAny Person

Unlimited fine

19 other sections in this Part — procedural and definitional

s.006 Power to exempt angostura bitters from duty.

s.006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.012 Licence to manufacture spirits.

s.013 Power to make regulations relating to manufacture of spirits.

s.015 Distiller’s warehouse.

s.018 Rectifier’s and compounder’s licences.

s.019 Regulation of rectifying and compounding.

s.020 Penalty for excess or deficiency in rectifier’s stock.

s.021 Restrictions relating to rectifiers.

s.022 Drawback on British compounds and spirits of wine.

s.023 Allowance on British compounds.

s.024 Restriction on carrying on of other trades by distiller or rectifier.

s.025 Penalty for unlawful manufacture of spirits, etc.

s.026 Importation and exportation of spirits.

s.027 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.031 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.032 Restriction on transfer of British spirits in warehouse.

s.034 Prohibition of grogging.

s.035 Returns as to importation, manufacture, sale or use of alcohols.

Part 3

Beer

10 of 28 sections shown

s.036 General beer duty Prosecution

Pay excise duty on beer produced or imported into the UKAny Person

Unlimited fine

s.036 Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries Prosecution

Other duties (1) — Crown / regulator

HMRC must apply a lower beer duty rate for small singleton breweriesStatutory regulator

Unlimited fine

s.036 Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries Prosecution

Other duties (1) — Crown / regulator

HMRC must apply the reduced duty rate for beer from co-operated breweriesStatutory regulator

Unlimited fine

s.036 Assessments where incorrectly low rate of duty applied Prosecution

Other duties (1) — Crown / regulator

HMRC may assess and charge unpaid duty if incorrect lower rates were appliedStatutory regulator

Unlimited fine

s.037 High strength beer duty Prosecution

Pay high strength beer duty on beer exceeding 7.5% ABVAny Person

Unlimited fine

s.041 Exemption from duty of beer brewed for private consumption. Prosecution

Exemption from duty for beer brewed for private consumptionAny Person

Unlimited fine

s.041 Suspension of duty: registration of persons and premises. Regulated

s.044 Remission or repayment of duty on beer used for purposes of research or experiment. Regulated

Other duties (1) — Crown / regulator

HMRC may remit or repay duty on beer used for researchStatutory regulator

s.046 Remission or repayment of duty on spoilt beer. Regulated

Other duties (1) — Crown / regulator

HMRC may remit or repay duty on spoilt beerStatutory regulator

s.052 Offences in connection with fraudulent evasion of duty. Prosecution

Do not fraudulently evade excise duty on alcoholAny Person

Unlimited fine

18 other sections in this Part — procedural and definitional

s.036 Beer from small breweries: introductory

s.036 Interpretation of provisions relating to small brewery beer

s.036 Meaning of “small brewery beer": beer from singleton breweries

s.036 Meaning of “small brewery beer": beer from co-operated breweries

s.036 Power to vary reduced rate provisions

s.038 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.039 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.040 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.042 Drawback on exportation, removal to warehouse, shipment as stores, etc.

s.043 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.045 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.047 Registration of producers of beer.

s.048 Licence to use premises for adding solutions to beer.

s.049 Beer regulations.

s.049 Drawback allowable to registered brewer.

s.050 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.051 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.053 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Part 4

Wine and Made-Wine

5 of 11 sections shown

s.054 Wine: charge of excise duty. Regulated

Pay excise duty on wineAny Person

s.055 Made-wine: charge of excise duty. Prosecution

Pay excise duty on made-wineAny Person

Unlimited fine

s.055 Post-duty point dilution of wine or made-wine Prosecution

Do not dilute wine or made-wine after the duty pointAny Person

Unlimited fine

s.060 Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc. Regulated

Other duties (1) — Crown / regulator

HMRC may repay duty on wine used to make other beveragesStatutory regulator

s.061 Remission or repayment of duty on spoilt wine or made-wine. Regulated

Other duties (1) — Crown / regulator

HMRC may remit or repay duty on spoilt wine or made-wineStatutory regulator

6 other sections in this Part — procedural and definitional

s.055 Wine and made-wine of a strength not exceeding 5.5 per cent.

s.055 Cider labelled as made-wine.

s.056 Power to regulate making of wine and made-wine and provide for charging duty thereon.

s.057 Mixing of made-wine and spirits in warehouse.

s.058 Mixing of wine and spirits in warehouse.

s.059 Rendering imported wine or made-wine sparkling in warehouse.

Part 5

Cider

3 of 5 sections shown

s.062 Excise duty on cider. Prosecution

Pay excise duty on cider produced in or imported into the UKTrader

Unlimited fine

s.063 Repayment of duty on imported cider used in the production or manufacture of other beverages, etc. Regulated

Other duties (1) — Crown / regulator

HMRC must repay duty on imported cider used for other beveragesStatutory regulator

s.064 Remission or repayment of duty on spoilt cider. Regulated

Other duties (1) — Crown / regulator

HMRC may remit or repay duty on spoilt ciderStatutory regulator

2 other sections in this Part — procedural and definitional

s.062 Meaning of “sparkling” etc. in section 62.

s.062 Cider labelled as strong cider or mid-strength cider.

Part 6

Wholesaling of controlled liquor

1 of 11 sections shown

s.088 Offences Imprisonment

Breach of Alcoholic Liquor DutiesAny Person

10 other sections in this Part — procedural and definitional

s.088 Definitions

s.088 Further provision relating to definitions

s.088 Approval to carry on controlled activity

s.088 The register of approved persons

s.088 Regulations relating to approval, registration and controlled activities

s.088 Restriction on buying controlled liquor wholesale

s.088 Penalties

s.088 Regulations

s.088 Groups

s.088 Index

Part 6

General Control Provisions

1 of 26 sections shown

s.086 Reduced duty on certain part-year licences. Regulated

Other duties (1) — Crown / regulator

HMRC may grant reduced duty for part-year alcohol licencesStatutory regulator

25 other sections in this Part — procedural and definitional

s.064 Retail containers of certain alcoholic liquors to be stamped

s.065 Excise licence for dealing wholesale in certain alcoholic liquors.

s.066 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.066 Blending of alcoholic liquors.

s.067 Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.

s.068 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.069 Miscellaneous provisions as to wholesalers and retailers of spirits.

s.070 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.071 Penalty for mis-describing liquor as spirits.

s.071 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.072 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.073 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.074 Liquor to be deemed wine or spirits.

s.075 Licence or authority to manufacture and deal wholesale in denatured alcohol.

s.076 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.077 Power to make regulations relating to denatured alcohol.

s.078 Defaults in respect of denatured alcohol.

s.079 Inspection of premises, etc.

s.080 Prohibition of use of denatured alcohol, etc. as a beverage or medicine.

s.081 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.082 Power to make regulations with respect to stills.

s.083 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.084 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.085 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.087 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

Part 7

Miscellaneous

0 of 5 sections shown

5 other sections in this Part — procedural and definitional

s.089 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..

s.090 Regulations.

s.091 Directions.

s.092 Consequential amendments, repeals and saving and transitional provisions.

s.093 Citation and commencement.

Schedules

1 of 38 shown

s.sch002b Penalties for contraventions of Part 6A Prosecution

Breach alcohol duty and wholesaler regulationsAny Person

Unlimited fine

37 other schedules

s.004 REPEALS

s.sch001 Table of rates of duty on wine and made-wine

s.sch001 Paragraphs 2 and 3 below apply for the purposes of...

s.sch001 (1) Wine or made-wine which is for the time being...

s.sch001 (1) Wine or made-wine shall be regarded as having been...

s.sch002 . ..

s.sch002a Duty stamps

s.sch002a (1) Retail containers of alcoholic liquors to which this Schedule...

s.sch002a (1) If a person fails to comply with a requirement...

s.sch002a (1) The following items are liable to forfeiture.

s.sch002a In this Schedule— “ duty stamp ” has the meaning...

s.sch002a (1) The Treasury may by order made by statutory instrument...

s.sch002a (1) The Commissioners may by regulations make provision as to...

s.sch002a (1) Except in such cases as may be prescribed, a...

s.sch002a (1) A manager of premises commits an offence if—

s.sch002a (1) A court by or before which a person is...

s.sch002a (1) This paragraph applies where a person—

s.sch002a (1) This paragraph applies where a person affixes to a...

s.sch002b A penalty is payable by a person (“P”) who contravenes...

s.sch002b (1) In this Schedule “ the maximum amount ” means...

s.sch002b In this Schedule “ appeal tribunal ” has the same...

s.sch002b (1) If the contravention is deliberate and concealed, the amount...

s.sch002b (1) Paragraph 4 provides for reductions in penalties under this...

s.sch002b (1) Where P discloses a contravention, the Commissioners must reduce...

s.sch002b (1) If the Commissioners think it right because of special...

s.sch002b (1) Where P becomes liable for a penalty under this...

s.sch002b (1) Liability to a penalty does not arise under this...

s.sch002b (1) Where a penalty under this Schedule is payable by...

s.sch002b P is not liable to a penalty under this Schedule...

s.sch003 CONSEQUENTIAL AMENDMENTS

s.sch003 (1) The Licensing Act 1964 shall be amended as provided...

s.sch003 CONSEQUENTIAL AMENDMENTS

s.sch003 In section 139(1) of the Licensing (Scotland) Act 1976 the...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Alcoholic Liquor Duties Act 1979

Does it bind you?

Other Acts binding the same actors

What it requires

Preliminary

Spirits

Beer

Wine and Made-Wine

Cider

Wholesaling of controlled liquor

General Control Provisions

Miscellaneous

Schedules