(1) If a person makes unauthorised use of an article to which this section applies—
(a) that conduct attracts a penalty under section 9 of FA 1994, and
(b) the article is liable to forfeiture.
(2) This section applies to—
(a) an article containing spirits which are exempt under section 76 from the charge to alcohol duty;
(b) an article in respect of which spirits were used in the manufacture or preparation, where remission of alcohol duty on the spirits was obtained under section 78.
(3) A person makes “unauthorised use” of an article for the purposes of this section if—
(a) the person uses the article other than for medical or scientific purposes, and
(b) the person has not complied with the requirements under subsection (4).
(4) The requirements are that—
(a) the person must obtain the written consent of the Commissioners to the use of the article other than for medical or scientific purposes, and
(b) the person must pay to the Commissioners an amount equal to the duty shortfall.
(5) In this section, the “duty shortfall” means—
(a) the difference between the duty charged on the spirits contained in, or used in the manufacture or preparation of, the article, and
(b) the duty which would have been chargeable had the article not been exempt under section 76 or the duty had not been remitted under section 78.
(6) The Commissioners may make regulations for the purpose of enforcing this section.
(7) Regulations under subsection (6) may, in particular, require a person carrying on any trade in which spirits or articles containing, manufactured or prepared with spirits are, in the opinion of the Commissioners, likely to be or have been used—
(a) to give and verify particulars of the materials which the person is using or has used, or the articles the person has sold;
(b) to produce any documents (of whatever nature) relating to such materials or articles.
(8) If a person contravenes or fails to comply with any regulation made under subsection (6), the contravention or failure attracts a penalty under section 9 of FA 1994.
(9) In this section, a reference to an article includes a reference to any part of that article.
81 Further provision about remission and repayment
(1) The remission or repayment of alcohol duty under any provision of this Chapter is subject to the conditions (if any)—
(a) specified by the Commissioners in a notice published by them;
(b) specified by or under regulations made by them;
(c) imposed by them in a particular case.
(2) If a person fails to comply with a condition in respect of the remission or repayment, the failure attracts a penalty under section 9 of FA 1994.
(1) A person may not produce alcoholic products on any premises unless—
(a) the production on those premises is in accordance with an approval given under this section by the Commissioners to the person, or
(b) the person is exempt from the approval requirement under section 84 or 85.
(2) The Commissioners may approve a person under this section only if they are satisfied that the person is a fit and proper person to produce alcoholic products.
(3) An approval under this section may authorise the approved person to hold alcoholic products (including alcoholic products produced by another person in, or imported into, the United Kingdom) on certain premises without payment of alcohol duty.
(4) A person may not carry out other activities on those premises in relation to those alcoholic products, without payment of alcohol duty, except in accordance with an approval under this section.
(5) The reference in subsection (4) to “activities” includes, in particular, packaging and processing, or carrying out other operations on or in relation to, the alcoholic products.
(1) An approval under section 82 may be given to a person—
(a) in respect of—
(i) more than one category of alcoholic product;
(ii) more than one set of premises;
(b) for such period as the Commissioners think fit.
(2) An approval is subject to the conditions or restrictions (if any)—
(a) specified by the Commissioners in a notice published by them;
(b) specified by or under regulations made by them;
(c) imposed by them in a particular case.
(3) The Commissioners may, at any time, revoke or vary the terms of an approval.
(4) An application for approval must be in the form and manner, and contain the information, specified by or under regulations made by the Commissioners.
For the purposes of section 82(1)(b), a person is exempt from the approval requirement if—
(a) the person produces alcoholic products only for the person’s own domestic use, and
(b) the alcoholic products are not spirits.
For the purposes of section 82(1)(b), a person is exempt from the approval requirement if—
(a) the person produces alcoholic products only for the purposes of research into, or experiments in, the production of alcoholic products, and
(b) the person complies with, and the alcoholic products are produced in accordance with, the requirements specified—
(i) by the Commissioners in a notice published by them, or
(ii) by or under regulations made by the Commissioners.
(1) A person may not mix two or more alcoholic products unless one of the following exemptions applies.
(2) The first exemption applies if the products are mixed—
(a) either—
(i) in accordance with an approval under section 82, or
(ii) in an excise warehouse, and
(b) the mixing takes place before the excise duty point.
(3) The second exemption applies if all of the alcoholic products being mixed—
(a) fall within the same paragraph of section 44(1), and
(b) are of the same alcoholic strength.
(4) The third exemption applies if—
(a) the alcohol duty on each of the alcoholic products being mixed has been paid, and
(b) that amount is equal to or exceeds the amount of alcohol duty that would (if the mixing had taken place before the excise duty point) have been chargeable on the resulting mix.
(5) The fourth exemption applies if—
(a) the alcohol duty on each of the alcoholic products being mixed has been paid,
(b) the resulting mix is intended for consumption on the premises on which the mixing takes place, and
(c) the method of mixing is of a description specified in a notice published by the Commissioners.
(1) A person may not mix water or any other substance with alcoholic products on which alcohol duty is chargeable if—
(a) the mixing takes places after the excise duty point in relation to that charge,
(b) the resulting product is intended for sale, and
(c) if the mixing had taken place immediately before the excise duty point, the amount of alcohol duty would have been greater than the amount actually payable.
(2) This section has effect, despite section 8 of the Isle of Man Act 1979, as if a removal of relevant alcoholic products to the United Kingdom from the Isle of Man constituted their importation into the United Kingdom (and references to the charge to alcohol duty and to the excise duty point are to be read accordingly).
(1) The Commissioners may by regulations (“alcoholic products regulations”) make provision—
(a) regulating the production, packaging, keeping and storage of alcoholic products produced in, or imported into, the United Kingdom;
(b) for determining when the production of any alcoholic product begins and when it is completed;
(c) for securing and collecting alcohol duty;
(d) for determining alcohol duty, the rate and the method of charging the duty;
(e) for charging alcohol duty, in specified circumstances, by reference to an alcoholic strength which any alcoholic product might reasonably be expected to have, or the rate of duty in force, at a time other than that at which the alcoholic product becomes chargeable;
(f) for determining the alcohol production amount in relation to a set of premises (for the purposes of Chapter 3 of this Part), in specified circumstances, by reference to an alcoholic strength which any alcoholic product might reasonably be expected to have at a time other than that at which the alcoholic product is produced;
(g) for full or partial relief from alcohol duty in specified circumstances (and whether or not subject to conditions);
(h) regulating or prohibiting the addition of substances to, the mixing of, or the carrying out of other operations on or in relation to, any alcoholic product;
(i) regulating the approval of persons under this Chapter, including the variation or revocation of the approval or of any condition or restriction to which it is subject;
(j) permitting, in specified circumstances, the removal of alcoholic products from certain premises without payment of duty (whether or not subject to conditions);
(k) make provision in respect of alcoholic products permitted to be removed from premises without payment of duty or on which alcohol duty has been remitted;
(l) regulating the transportation of alcoholic products;
(m) requiring the production of certificates as to matters relating to alcoholic products imported into the United Kingdom, and the production and producer of those products, as evidence that conditions for charging the duty at a particular rate are satisfied.
(2) Alcoholic products regulations may, in particular, include provision—
(a) requiring the making of returns;
(b) for notifications and other communications with the Commissioners to be made electronically;
(c) requiring persons to keep, and make available for inspection, specified records relating to alcoholic products;
(d) for the imposition under the regulations of requirements as to documents to accompany, or be provided with, alcohol products at any time during a specified period or in specified circumstances, and requiring production of those documents;
(e) conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period records or documents relating to alcoholic products;
(f) for assessing an amount as alcohol duty due from a person in specified circumstances;
(g) for the imposition under the regulations of conditions and restrictions (which may include a requirement to give a guarantee or other security).
(3) The reference in subsection (1)(k) to alcoholic products permitted to be removed from premises without payment of duty is treated as including a reference to alcoholic products that are—
(a) treated for the purposes of alcohol duty, by provision made (or having effect as if made) under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (supply of duty-free goods to His Majesty’s ships), as exported,
(b) supplied to persons on whom relief from payment of alcohol duty is conferred by provision made under section 13A of that Act (reliefs from duties and taxes for persons enjoying certain immunities and privileges), or
(c) supplied for use on a ship, aircraft or railway vehicle as stores, in accordance with provision made under section 60A of CEMA 1979 (power to make regulations about stores).
(4) In this section, “specified” means specified by or under alcoholic products regulations.
(1) This section applies if a person contravenes or fails to comply with—
(a) section 82,
(b) section 86(1),
(c) section 87(1), or
(d) any provision made by or under alcoholic products regulations.
(2) The person’s conduct attracts a penalty under section 9 of FA 1994.
(3) Any alcoholic products, articles (including packaging or equipment) or substances in the person's possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates, are liable to forfeiture.
(1) Alcohol duty is not charged on denatured alcohol.
(2) “Denatured alcohol” means an alcoholic product which has been mixed with a substance, and in a manner, specified by or under regulations made by the Commissioners (and references, however expressed, to “denaturing” alcoholic products are to be construed accordingly).
(3) Provision made under subsection (2) may include provision specifying a substance, or a manner of mixing, by reference to particular circumstances or other factors, or to the approval or opinion of specified persons.
(4) Where—
(a) alcohol duty is chargeable on alcoholic products, and
(b) the Commissioners are satisfied that the alcoholic products are to be converted into denatured alcohol before the duty is required to be paid,
the duty is to be remitted.
91 Licence to manufacture and deal wholesale in denatured alcohol
(1) A person may not denature any alcoholic products, or deal wholesale in denatured alcohol, unless the person holds an excise licence as a denaturer under this section.
(2) For the purposes of this section, a person deals wholesale in denatured alcohol if the person sells, at any one time to any one person—
(a) a quantity of at least 20 litres of denatured alcohol, or
(b) a smaller quantity, specified by or under regulations made by the Commissioners, of denatured alcohol.
(3) The Commissioners may, at any time, revoke or suspend an excise licence under this section.
(4) An application for an excise licence as a denaturer must be in the form and manner, and contain the information, specified by the Commissioners in a notice published by them.
(1) The Commissioners may, with a view to the protection of the revenue, by regulations make provision—
(a) regulating the denaturing of alcoholic products;
(b) regulating the supply, storage, removal, sale, delivery, receipt, use, export or shipment as stores of denatured alcohol;
(c) permitting alcoholic products to be denatured in a warehouse;
(d) permitting dealing wholesale (within the meaning of section 91) in denatured alcohol of a specified description, in specified circumstances, without an excise licence;
(e) regulating the import, receipt, removal, storage and use of alcoholic products for denaturing;
(f) regulating the storage and removal of substances to be used in denaturing alcoholic products;
(g) about the manner in which account is to be kept of stocks of denatured alcohol in the possession of persons licensed as denaturers under section 91 and of retailers of denatured alcohol.
(2) Regulations under this section may, in particular, include provision—
(a) for applications and other communications with the Commissioners to be made electronically;
(b) requiring persons licensed as denaturers under section 91 and retailers of denatured alcohol to keep, and make available for inspection, specified records relating to denaturing;
(c) conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period those records;
(d) for the imposition under the regulations of conditions and restrictions (which may include a requirement to give a guarantee or other security).
(3) In this section, “specified” means specified by or under regulations under this section.
(1) This section applies if a person—
(a) fails to comply with section 91(1) (denaturing alcoholic products, or dealing wholesale in denatured alcohol, otherwise than in accordance with an excise licence), or
(b) contravenes or fails to comply with any provision made by or under regulations under section 92.
(2) Conduct mentioned in subsection (1)(a) or (b) attracts a penalty under section 9 of FA 1994.
(3) Any alcoholic product or denatured alcohol, article (including packaging or equipment) or substance in the person’s possession, used (or which may be used) for or in connection with an action to which the contravention or failure relates is liable to forfeiture.
94 Defaults in respect of denatured alcohol: possession of excess alcoholic products
(1) This section applies if, in relation to a person who holds an excise licence under section 91 (the “denaturer”), at a time when an account is taken of the quantity of denatured alcohol in the denaturer’s possession—
(a) there is a difference between the actual amount and the proper amount, and
(b) either—
(i) where the actual amount exceeds the proper amount, the amount of the excess is more than 1% of the permitted amount, or
(ii) where the proper amount exceeds the actual amount, the amount of the excess is more than 2% of the permitted amount.
(2) For the purposes of subsection (1)—
(a) the “actual amount” is the quantity of alcoholic products of any description in the denatured alcohol in the denaturer’s possession;
(b) the “proper amount” is the quantity of alcoholic products of the same description which, according to any accounts that are required to be kept by or under any regulations under section 92, ought to be in the denatured alcohol in the denaturer’s possession.
(3) Where there is a difference between the actual amount and the proper amount, in relation to alcoholic products of a particular description, the “permitted amount” is the aggregate of—
(a) the quantity of alcoholic products of that description when an account was last taken, and
(b) the quantity of alcoholic products of that description that have since been lawfully added to the denaturer’s stock.
(4) In a case within subsection (1)(b)(i), the relevant amount of any alcoholic products of the description to which the difference relates in the denaturer’s possession is liable to forfeiture.
(5) The “relevant amount” for the purposes of subsection (4) is the amount corresponding to the amount of the excess mentioned in subsection (1)(b)(i), or such smaller amount as the Commissioners consider appropriate.
(6) In a case within subsection (1)(b)(ii), the denaturer must, on demand by the Commissioners, pay alcohol duty—
(a) on the amount of alcoholic products (of the same description) equal to the amount of the difference, or
(b) if the Commissioners specify a smaller amount of alcoholic products (of the same description) in the demand, on that amount.
(7) A demand made for the purposes of this section is to be combined, as if there had been a default of a kind mentioned in section 12 of FA 1994 (assessments to excise duty) with an assessment and notification under that section of the amount of duty due in consequence of the demand.
95 Defaults in respect of denatured alcohol: supply and use of denatured alcohol
(1) This section applies if a person, in contravention of regulations under section 92, uses or supplies denatured alcohol containing alcoholic products of any description.
(2) The person must, on demand by the Commissioners, pay alcohol duty—
(a) on the amount of alcoholic products contained, at the time of supply or use, in the denatured alcohol, or
(b) if the Commissioners specify a smaller amount of alcoholic products (of the same description) in the demand, on that amount.
(3) For the purposes of this section, a supply of denatured alcohol to a person who—
(a) by reason of regulations under section 92 is prohibited from receiving it unless authorised to do so by or under the regulations, but
(b) is not so authorised,
is treated as being a supply in contravention of those regulations.
(4) A demand made for the purposes of this section is to be combined, as if there had been a default of a kind mentioned in section 12 of FA 1994 (assessments to excise duty) with an assessment and notification under that section of the amount of duty due in consequence of the demand.
(1) An officer of Revenue and Customs may, at any reasonable time—
(a) enter and inspect the premises of a person authorised by regulations under section 92 to receive denatured alcohol,
(b) inspect and examine any denatured alcohol on the premises, and
(c) take samples of any denatured alcohol or of any goods containing denatured alcohol (paying a reasonable price for each sample).
(2) Subsection (1) does not affect any other power conferred by the customs and excise Acts.
97 Prohibition of use of denatured alcohol etc as beverage or medicine
(1) It is an offence for a person—
(a) to prepare, or attempt to prepare, denatured alcohol for use as a beverage or as a mixture with a beverage;
(b) to sell denatured alcohol (whether or not prepared as described in paragraph (a)) as a beverage or mixed with a beverage;
(c) to use any denatured alcohol or a derivative of it in the preparation of any article capable of being used as a beverage;
(d) to sell or possess any article capable of being used as described in paragraph (c), in the preparation of which denatured alcohol or any derivative of it has been used;
(e) except as permitted by the Commissioners and in accordance with any conditions imposed by them—
(i) to purify, or attempt to purify, denatured alcohol, or
(ii) after denatured alcohol has once been used, to attempt to recover the spirit or alcohol contained in it by distillation, condensation or in any other manner.
(2) Subsection (1) is subject to subsections (5) and (6).
(3) A person who commits an offence under this section is liable on summary conviction to a penalty not exceeding level 3 on the standard scale.
(4) Any denatured alcohol, or any article (including packaging or equipment), in respect of which an offence under this section is committed is liable to forfeiture.
(5) No offence is committed under this section where a person uses denatured alcohol or any derivative of it—
(a) in the preparation for use as a medical article (as defined in section 76),
(b) in the making of anything sold or supplied in accordance with regulations made by the Commissioners under section 92, or
(c) in art or manufacture.
(6) No offence is committed under this section where a person sells or possesses anything that—
(a) is permitted to be prepared or made, by reference to paragraph (a) or (b) of subsection (5), for a use described in that paragraph, and
(b) is sold or possessed for that use.
(7) In this section, references to denatured alcohol include references to—
(a) methanol, and
(b) any mixture containing denatured alcohol or methanol.
(1) This section defines certain expressions used in this Chapter.
(2) A sale is of “controlled alcoholic products” if—
(a) it is a sale of alcoholic products on which alcohol duty is charged under this Part at a rate greater than nil, and
(b) the excise duty point for the alcoholic products falls at or before the time of the sale.
(3) Controlled alcoholic products are sold “wholesale” if—
(a) the sale is of any quantity of the alcoholic products,
(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 alcoholic products wholesale is to be read accordingly.
(4) A sale is an “incidental sale” if—
(a) the seller makes authorised retail sales of alcoholic products 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 106).
(7) A sale is an “excluded sale” if it is of a description specified by or under regulations made by the Commissioners.
(8) “Controlled activity” means—
(a) selling controlled alcoholic products wholesale,
(b) offering or exposing controlled alcoholic products 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 alcoholic products 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 VATA 1994).
(10) “Enactment” includes an enactment contained in—
(a) an Act of the Scottish Parliament;
(b) an Act or Measure of Senedd Cymru;
(c) Northern Ireland legislation.
(11) References in this Chapter to the “alcohol wholesaling provisions” are references to this section and sections 99 to 106, and Schedule 10.
(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 Chapter as—
(a) wholesale sales,
(b) sales of controlled alcoholic products,
(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 Chapter as carrying on a controlled activity by virtue of section 98(8)(b) or (c).
(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 period as they think fit.
(4) An approval may be given subject to the conditions or restrictions (if any)—
(a) specified by the Commissioners in a notice published by them;
(b) specified by or under regulations made by them;
(c) imposed by them in a particular case.
(5) 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.
(6) The Commissioners may at any time revoke or vary the terms of an approval under this section.
(7) In this Chapter “approved wholesaler” means a person approved under this section to carry on a controlled activity.
(1) The Commissioners must maintain a register of approved wholesalers.
(2) The register is to contain such information relating to approved wholesalers 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 wholesaler for the purposes of that activity.
(4) The information may be made available by such means as the Commissioners consider appropriate.
102 Regulations relating to approval, registration and controlled activities
(1) The Commissioners may by regulations make provision—
(a) regulating the approval and registration of persons under the alcohol wholesaling provisions,
(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 101,
(d) regulating the carrying on of controlled activities, and
(e) imposing obligations on approved wholesalers.
(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 10;
(c) requiring approved wholesalers to keep and make available for inspection such records relating to controlled activities as may be specified by or under the regulations;
(d) conferring powers on an officer of Revenue and Customs to inspect, copy or remove for a reasonable period those records;
(e) imposing a penalty of an amount specified by the regulations (which must not exceed £1,000) for a contravention of—
(i) the regulations, or
(ii) any condition or restriction imposed under the alcohol wholesaling provisions;
(f) for the assessment and recovery of such a penalty;
(g) for alcoholic products (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) the alcohol wholesaling provisions or the regulations made under this section, or
(ii) any condition or restriction imposed under the alcohol wholesaling provisions.
103 Restriction on buying controlled alcoholic products wholesale
(1) A person may not—
(a) buy controlled alcoholic products wholesale from a UK person, unless the person is an approved wholesaler in relation to the sale, or
(b) buy relevant alcoholic products from an Isle of Man person, unless the person is an Isle of Man approved wholesaler.
(2) In this section and in section 104(4)—
(a) “Isle of Man person” means a person who is established in the Isle of Man for the purposes of value added tax under any provision of the law in force in the Isle of Man corresponding to paragraph 1(10) of Schedule 1 to VATA 1994;
(b) “Isle of Man approved wholesaler” means an Isle of Man person who is approved under any provision of the law in force in the Isle of Man corresponding to section 100;
(c) “relevant alcoholic products” means alcoholic products which, if they had been produced in the United Kingdom, would have been charged with alcohol duty under this Part at a rate greater than nil.
(1) A person who contravenes section 100(1) by selling controlled alcoholic products wholesale commits 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 alcoholic products are for sale or supply in the course of that trade or business.
(2) A person who contravenes section 100(1) by offering or exposing controlled alcoholic products for sale in circumstances in which the sale (if made) would be a wholesale sale commits an offence if the person intends to make a wholesale sale of the alcoholic products.
(3) A person who contravenes section 100(1) by arranging in the course of a trade or business for controlled alcoholic products to be sold wholesale, or offered or exposed for sale in circumstances in which the sale (if made) would be a wholesale sale, commits an offence if the person intends to arrange for the alcoholic products to be sold wholesale.
(4) A person who contravenes section 103 commits an offence if the person knows or has reasonable grounds to suspect that—
(a) the UK person from whom the controlled alcoholic products are bought is not an approved wholesaler in relation to the sale, or
(b) the Isle of Man person from whom the relevant alcoholic products are bought is not an Isle of Man approved wholesaler in relation to the sale.
(5) A person who commits 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 who commits 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.
(1) Two or more bodies corporate are members of a group for the purposes of the alcohol wholesaling provisions 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 (meaning of “subsidiary” etc), 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.
The following Table sets out expressions defined or explained for the purposes of this Chapter—
Expression | Provision
alcohol wholesaling provisions | section 98(11)
approved wholesaler | section 100(7)
authorised retail sale | section 98(5)
controlled activity | section 98(8)
enactment | section 98(10)
group (in relation to bodies corporate) | section 106(1)
group sale | section 98(6)
incidental sale | section 98(4)
Isle of Man person and Isle of Man approved wholesaler | section 103(2)(a) and (b)
relevant alcoholic products (for the purposes of sections 103 and 104(4)) | section 103(2)(c)
sale of controlled alcoholic products | section 98(2)
UK person | section 98(9)
wholesale | section 98(3)
(1) An officer of Revenue and Customs may destroy, break up or spill anything seized as liable to forfeiture under any provision of this Part.
(2) Subsection (1) does not affect any other provision of, or power conferred by, the customs and excise Acts.
110 Removal of goods: application of section 95 of CEMA 1979
(1) Section 95 of CEMA 1979 (deficiency in goods occurring in course of removal from warehouse without payment of duty) is amended as follows.
(2) After subsection (1) insert—
(1A) Subsection (1) applies in relation to goods that are alcoholic products as if references, in that subsection and in section 94, to a “warehouse” included references to premises in respect of which a person is authorised, under section 82 of the Finance (No. 2) Act 2023, to hold alcoholic products without payment of duty (and references to “warehoused” are to be construed accordingly).
(1B) Subsection (1) applies (as modified by subsection (1A)) in relation to alcoholic products on which alcohol duty has been remitted as it applies to alcoholic products lawfully permitted to be taken from premises as mentioned in that subsection.
(3) In subsection (2), in the words before paragraph (a), after “subsection (1)” insert “, (1A) or (1B)”.
(1) This section applies where drawback of alcohol duty is allowable, under regulations made under section 60A of CEMA 1979 (power to make regulations about stores) or section 2 of F(No. 2)A 1992 (power to provide for drawback of excise duty), to a person who produces alcoholic products in accordance with an approval under section 82 (“the producer”).
(2) Subject to the conditions (if any) that the Commissioners impose, drawback of alcohol duty may be set against any amount to which the producer is chargeable in respect of alcohol duty (and any reference in CEMA 1979 to drawback payable is to be construed in accordance with this section).
(1) The Alcoholic Liquor Duties Act 1979 is repealed.
(2) The following sections of FA 1995 are repealed—
(a) section 4 (alcoholic ingredients relief);
(b) section 5 (denatured alcohol).
(1) Wine of an alcoholic strength of at least 11.5% but not exceeding 14.5% is treated, for the purposes of the charge to alcohol duty, as if it were of an alcoholic strength of 12.5%.
(2) This section expires at the end of the period of 18 months beginning with the day on which section 48 (rates) comes into force.
Alcohol duty is not charged on cider which is produced—
(a) at a time before section 82 (approvals) comes into force, and
(b) by a person who, at that time, is exempt from the requirement to register under section 62 of ALDA 1979 by reason of an order made (or having effect as if made) under subsection (3) of that section.
(1) The following Table sets out expressions defined or explained in this Part for general purposes—
Expression | Provision
alcohol | section 45(5)
alcoholic products | section 44(1) and (2)
alcoholic strength | section 45(1)
beer | Schedule 6, paragraph 3
cider | Schedule 6, paragraph 5
denatured alcohol | section 90
excise duty point | section 49
other fermented product | Schedule 6, paragraph 12
qualifying draught product | section 51(1)
spirits | Schedule 6, paragraph 1
wine | Schedule 6, paragraph 11
(2) This Part is to be construed as one with the Customs and Excise Acts 1979.
(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act.
(1) The Commissioners may by regulations make provision supplementing provision made in relation to alcohol duty by or under this Part or any other enactment.
(2) A power to make regulations under any provision of this Part may be exercised so as to make different provision for different purposes or areas.
(3) A power to make regulations under any provision of this Part includes power to make—
(a) provision which applies generally or only for specified cases or purposes;
(b) provision conferring a discretion on a specified person to do anything under, or for the purposes of, the regulations;
(c) provision by reference to things specified in a notice published in accordance with the regulations;
(d) consequential, supplementary, incidental, transitional or saving provision.
(4) Regulations under this Part are to be made by statutory instrument.
(5) This section does not apply to regulations under section 120.
(1) A statutory instrument containing any regulations made under section 46(a) or section 51(5) must be laid before the House of Commons, and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.
(2) The fact that a statutory instrument ceases to have effect as a result of subsection (1) does not affect—
(a) anything previously done under the instrument, or
(b) the making of a new statutory instrument.
(3) In calculating the period for the purposes of subsection (1), no account is to be taken of any time—
(a) during which Parliament is dissolved or prorogued, or
(b) during which the House of Commons is adjourned for more than 4 days.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) A statutory instrument containing regulations made under this Part, other than regulations in respect of which subsection (1) ... applies, is subject to annulment in pursuance of a resolution of the House of Commons.
(6) A statutory instrument containing regulations to which subsection (1) applies may also include regulations relating to alcohol duty under any other provision of the customs and excise Acts (including any provision of this Part) if the Parliamentary procedure applicable to a statutory instrument containing regulations under the other provision does not require House of Commons approval.
(7) Where regulations are included as mentioned in subsection (6), the procedure applicable to the statutory instrument is the procedure mentioned in subsection (1) (and not the procedure mentioned in subsection (6)).
(8) If—
(a) a statutory instrument contains regulations under any provision of this Part (other than regulations in respect of which subsection (1) ... applies) and regulations relating to alcohol duty under any other provision of the customs and excise Acts, and
(b) the Parliamentary procedure applicable to a statutory instrument containing provision under the other provision does not require House of Commons approval,
the only Parliamentary procedure applicable to a statutory instrument mentioned in paragraph (a) is that given by this section.
(9) For the purposes of subsection (6) and subsection (8) the Parliamentary procedure applicable to a statutory instrument requires House of Commons approval if, as a condition of its continuing to have effect or its making, the House of Commons has to approve the statutory instrument or a draft of it.
(10) This section does not apply to regulations under section 120.