Alcoholic Liquor Duties Act 1979

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.

Provisions Repealed enactments Section 92(2) of the act repealed 25 enactments and revoked 1 instrument, listed in parts I and II, and part III, of schedule 4 to the act, respectively.

+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. 44Customs 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. 58Finance Act 1959 Section 2(1) and (5).Section 3(2), (3), (4) and (5).8 & 9 Eliz. 2. c. 44Finance Act 1960 Section 3.Schedule 1.1963 c. 25Finance Act 1963 Section 6.Schedule 2.1963 c. 31Weights and Measures Act 1963 Section 59.In Schedule 10, paragraph 1(d).1964 c. 49Finance 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. 54Finance 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. 32Finance Act 1969 Section 1(5)(b).In Schedule 7, paragraph 2.1970 c. 24Finance 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. 45Finance (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. 40Finance 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. 36Finance Act 1977 Section 1(1) to (5), (8) and (9).Schedules 1 and 2.1978 c. 42Finance 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 repeal1959 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.

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