i e AT 35 of 1986 ALCOHOLIC LIQUOR DUTIES ACT 1986

Transcription

1 i e AT 35 of 1986 ALCOHOLIC LIQUOR DUTIES ACT 1986

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3 Aloholi Liquor Duties At 1986 Index i e ALCOHOLIC LIQUOR DUTIES ACT 1986 Index Setion Page PART I PRELIMINARY 9 1 The aloholi liquors dutiable under this At Asertainment of strength, volume and weight of aloholi liquors Meaning of and method of asertaining gravity of liquids PART II SPIRITS 13 Charge of exise duty 13 4 Spirits: harge of exise duty Reliefs from exise duty 13 5 [Repealed] A [Repealed] A Exemption from duty on spirits in flavourings Exemption from duty of spirits in artiles used for medial purposes Remission of duty in respet of spirits used for medial or sientifi purposes [Repealed] Remission of duty on spirits for use in art or manufature Relief from duty on imported goods not for human onsumption ontaining spirits Manufature of spirits Liene to manufature spirits Power to make regulations relating to manufature of spirits [Repealed] Distiller s warehouse Raking of duty-paid spirits at distillery Offenes in onnetion with removal of spirits from distillery, et Retifying and ompounding of spirits Retifier s and ompounder s lienes Regulation of retifying and ompounding Penalty for exess or defiieny in retifier s stok AT 35 of 1986 Page 3

4 Index Aloholi Liquor Duties At [Repealed] [Repealed] [Repealed] General provisions relating to manufature of spirits and British ompounds [Repealed] Penalty for unlawful manufature of spirits, et General provisions relating to spirits [Repealed] [Repealed] [Repealed] Restritions on use of ertain goods relieved from spirits duty Prohibition of grogging [Repealed] PART III BEER 25 Charge of exise duty General beer duty Beer from small breweries 26 31A Beer from small breweries: introdutory B Interpretation of provisions relating to small brewery beer C Meaning of small brewery beer : beer from singleton breweries D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries E Meaning of small brewery beer : beer from o-operated breweries F Rate of general beer duty for small brewery beer (other than lower strength beer) from o-operated breweries G Assessments where inorretly low rate of duty applied Power to vary rates 35 31H Power to vary redued rate provisions High strength beer duty to 35 [Repealed] Reliefs from exise duty Exemption from duty of beer produed for private onsumption A Suspension of duty: registration of persons and premises Drawbak on exportation, removal to warehouse, shipment as stores, et [Repealed] Remission or repayment of duty on beer used for purposes of researh or experiment Repayment of duty on beer used in the prodution or manufature of other beverages, et Remission or repayment of duty on spoilt beer Registration of produers of beer [Repealed] Page 4 AT 35 of 1986

5 Aloholi Liquor Duties At 1986 Index 44 Beer regulations Drawbak allowable to registered brewer [Repealed] [Repealed] and 49 [Repealed] PART IV WINE AND MADE-WINE Wine: harge of exise duty Made-wine: harge of exise duty A [Repealed] B Cider labelled as made-wine Power to regulate making of wine and made-wine and provide for harging duty thereon Mixing of made-wine and spirits in warehouse Mixing of wine and spirits in warehouse Rendering imported wine or made-wine sparkling in warehouse Repayment of duty on imported wine or made-wine used in the prodution or manufature of other beverages, et Remission or repayment of duty on spoilt wine or made-wine PART V CIDER Exise duty on ider A Meaning of sparkling et in setion B Cider labelled as strong ider Repayment of duty on imported ider used in the prodution or manufature of other beverages, et Remission or repayment of duty on spoilt ider PART VI GENERAL CONTROL PROVISIONS 50 Sale of dutiable aloholi liquors 50 60A Blending of aloholi liquors B Aloholi ingredients relief [Repealed] [Repealed] [Repealed] Liene or authority to manufature and deal wholesale in denatured alohol A Retail ontainers of ertain aloholi liquors to be stamped Power to make regulations relating to denatured alohol Defaults in respet of denatured alohol Inspetion of premises, et Prohibition of use of denatured alohol, et. as a beverage or mediine A Denatured alohol B Denatured alohol exemption from duty Still lienes 59 AT 35 of 1986 Page 5

6 Index Aloholi Liquor Duties At Liene for keeping still otherwise than as a distiller, et [Repealed] Power of entry on premises of person keeping or using still PART VIA 60 WHOLESALING OF CONTROLLED LIQUOR 60 71A Definitions B Further provisions relating to definitions C Approval to arry on ontrolled ativity D The register of approved persons E Regulations relating to approval, registration and ontrolled ativities F Restrition on buying ontrolled liquor wholesale G Offenes H Penalties I Regulations J Groups K Index PART VII MISCELLANEOUS 65 General Publi douments Powers in relation to diretions and lienes Interpretation Management At Sparkling wines Consequential amendments Citation and ommenement SCHEDULE 1 71 TABLE OF RATES OF DUTY ON WINE AND MADE-WINE 71 SCHEDULE 2 71 AMENDMENT OF ENACTMENTS 71 SCHEDULE 2A 72 DUTY STAMPS 72 SCHEDULE 2B 78 PENALTIES FOR CONTRAVENTIONS OF PART VIA 78 SCHEDULE 3 82 ENDNOTES 83 TABLE OF LEGISLATION HISTORY 83 Page 6 AT 35 of 1986

7 Aloholi Liquor Duties At 1986 Index TABLE OF RENUMBERED PROVISIONS 83 TABLE OF ENDNOTE REFERENCES 83 AT 35 of 1986 Page 7

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9 Aloholi Liquor Duties At 1986 Setion 1 i e ALCOHOLIC LIQUOR DUTIES ACT 1986 Reeived Royal Assent: 24 July 1986 Passed: 21 Otober 1986 Commened: 1 April 1987 AN ACT to make provision relating to the exise duties on spirits, beer, wine, made-wine and ider; to repeal and replae ertain other enatments relating to exise; and to provide for onneted matters. PART I PRELIMINARY 1 The aloholi liquors dutiable under this At [P1979/4/1] (1) Subsetions (2) to (8) define for the purposes of this At the aloholi liquors whih are subjet to exise duty under this At, that is to say () (d) (e) spirits, beer, wine, made-wine, and ider; and in this At dutiable aloholi liquor means any of those liquors and duty means exise duty. (2) Spirits means, subjet to subsetions (7) to (9) spirits of any desription whih are of a strength exeeding 1.2 per ent., () any suh mixture, ompound or preparation made with spirits as is of a strength exeeding 1.2 per ent., or liquors ontained, with any spirits, in any mixture whih is of a strength exeeding 1.2 per ent. 1 AT 35 of 1986 Page 9

10 Setion 1 Aloholi Liquor Duties At 1986 (3) Beer inludes ale, porter, stout and any other desription of beer, and any liquor whih is made or sold as a desription of beer or as a substitute for beer and whih is of a strength exeeding 0.5 per ent. [Repealed] 2 [Repealed] 3 (4) Wine means any liquor whih is of a strength exeeding 1.2 per ent. and whih is obtained from the aloholi fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromati extrats. 4 (5) Made-wine means, subjet to subsetion (10) and subsetion 51B(1), any liquor whih is of a strength exeeding 1.2 per ent. and whih is obtained from the aloholi fermentation of any substane or by mixing a liquor so obtained or derived from a liquor so obtained with any other liquor or substane but does not inlude wine, beer, [ ] 5 spirits or ider. 6 (6) Cider means, subjet to setion 51B(1), ider (or perry) whih is of a strength exeeding 1.2 per ent. but less than 8.5 per ent., whih is obtained from the fermentation of apple or pear juie, without the addition at any time of (i) (ii) any aloholi liquor, or any liquor or substane whih ommuniates olour or flavour, other than suh as the Treasury may allow as appearing to it to be neessary to make ider (or perry), () (d) the pre-fermentation mixture for whih satisfies the prefermentation juie requirement, and whih satisfies the final produt juie requirement. For the purposes of this subsetion (i) (ii) (iii) the pre-fermentation mixture for ider (or perry) means the mixture of juie and other ingredients in whih the fermentation from whih the ider (or perry) is obtained takes plae, as that mixture exists immediately before the fermentation proess ommenes, if the ider (or perry) onsists of a blend of two or more liquors onstituting ider (or perry), referenes in this subsetion to the pre-fermentation mixture are to the prefermentation mixtures for eah of those liquors taken as a whole, the pre-fermentation mixture for the ider (or perry) satisfies the pre-fermentation juie requirement if the Page 10 AT 35 of 1986

11 Aloholi Liquor Duties At 1986 Setion 2 (iv) (v) volume of apple or pear juie of a gravity(6) of at least 1033 degrees inluded in the mixture is a volume not less than 35 per ent. of the volume of the pre-fermentation mixture, the ider (or perry) satisfies the final produt juie requirement if the aggregate of the volume of apple or pear juie of a gravity of at least 1033 degrees inluded in the pre-fermentation mixture and the volume of any suh apple or pear juie added after fermentation ommenes is a volume not less than 35 per ent. of the volume of the ider (or perry), and the volume of any juie, the pre-fermentation mixture and the ider (or perry) is to be omputed at 20 C. 7 (7) [Repealed] 8 (8) Methyl alohol, notwithstanding that it is so purified or prepared as to be drinkable, shall not be deemed to be spirits nor shall naptha or any mixture or preparation ontaining naptha or methyl alohol and not ontaining spirits as defined in subsetion (2). (9) [Repealed] 9 (10) The Treasury may by order provide that any beverage of an aloholi strength exeeding 1.2 per ent. but not exeeding 5.5 per ent. whih is made with beer or ider and is of a desription speified in the order shall be deemed to be beer or, as the ase may be, ider, and not to be made-wine Asertainment of strength, volume and weight of aloholi liquors [P1979/4/2] (1) Subjet to subsetions (6) and (7), this setion applies to spirits, anything that would be spirits if it were of a strength exeeding 1.2 per ent., and any fermented liquor other than wash, and liquor shall be onstrued aordingly. 11 (2) For all purposes of this At () exept where some other measure of quantity is speified, any omputation of the quantity of any liquor or of the alohol ontained in any liquor shall be made in terms of the volume of the liquor or alohol, as the ase may be; any omputation of the volume of any liquor or of the alohol ontained in any liquor shall be made in litres as at 20 C; and the aloholi strength of any liquor is the ratio of the volume of the alohol ontained in the liquor to the volume of the liquor (inlusive of the alohol ontained in it); and in this At, unless the ontext otherwise requires AT 35 of 1986 Page 11

12 Setion 3 Aloholi Liquor Duties At 1986 alohol means ethyl alohol; and strength in relation to any liquor, means its aloholi strength omputed in aordane with this setion, the ratio referred to in paragraph () being expressed as a perentage. (3) The Treasury may make regulations presribing the means to be used for asertaining for any purpose the strength, weight or volume of any liquor, and any suh regulations may provide that in omputing for any purpose the strength of any liquor any substane ontained therein whih is not alohol or distilled water may be treated as if it were. (4) Without prejudie to the generality of subsetion (3), regulations under that subsetion may provide that for the purpose of harging duty on any spirits, beer, ider, wine or made-wine ontained in any bottle or other ontainer, the strength, weight or volume of the liquor in that bottle or other ontainer may be asertained by referene to any information given on the bottle or other ontainer by means of a label or otherwise or to any douments relating to the bottle or other ontainer. 12 (5) Different regulations may be made under subsetion (3) for different purposes. (6) Nothing in this setion shall prevent the strength, weight or volume of beer, wine, made-wine or ider from being omputed for the purpose of harging duty thereon by methods other than that provided in this setion. 13 (7) [Repealed] 14 (8) Exept as provided in subsetion (9), where the quantity of alohol ontained in any spirits falls to be omputed in aordane with this setion on or after 1st January 1980 and the quantity of those spirits was last omputed in aordane with this setion before that date the following onversion fator shall be applied in making the firstmentioned omputation, that is to say, one gallon of spirits at proof shall be taken to be equivalent to litres of alohol. 15 (9) The Treasury may, if it thinks fit in any partiular ase, require the quantity of alohol ontained in any spirits falling within subsetion (8) to be omputed in aordane with this setion without applying the onversion fator speified in that subsetion Meaning of and method of asertaining gravity of liquids [P1979/4/3] (1) For the purposes of the Customs and Exise Ats 1986 gravity, in relation to any liquid, means the ratio of the weight of a volume of the liquid to the weight of an equal volume of distilled water, the volume of eah liquid being omputed as at 20 C; Page 12 AT 35 of 1986

13 Aloholi Liquor Duties At 1986 Setion 4 () where the gravity of any liquid is expressed as a number of degrees that number shall be the said ratio multiplied by 1,000; and original gravity, in relation to any liquid in whih fermentation has taken plae, means its gravity before fermentation. (2) The gravity of any liquid at any time shall be asertained by suh means as the Treasury may approve, and the gravity so asertained shall be deemed to be the true gravity of the liquid. (3) Where for any purposes of the Customs and Exise Ats 1986 it is neessary to asertain the original gravity of worts in whih fermentation has ommened or of any liquid produed from suh worts, that gravity shall be determined in suh manner as the Treasury may by regulations presribe. 17 (4) [Repealed] 18 PART II SPIRITS Charge of exise duty 4 Spirits: harge of exise duty [P1979/4/5] There shall be harged on spirits imported; or distilled, or manufatured by any other proess whatsoever, in the Island, a duty of exise at the rate of per litre of alohol in the spirits. 19 Reliefs from exise duty 5 [Repealed] 20 [P1979/4/6] 5A [Repealed] 21 5A Exemption from duty on spirits in flavourings (1) Duty shall not be payable on any spirits ontained in flavourings imported into the Island or used in the prodution of flavourings if the flavourings are for use in the preparation of foods for human onsumption, or AT 35 of 1986 Page 13

14 Setion 6 Aloholi Liquor Duties At 1986 the preparation of any beverage of an aloholi strength not exeeding 1.2 per ent. (2) In subsetion (1), flavourings means any produts falling within CN Code 3302 of the Combined Nomenlature established by Counil Regulation (EEC) No. 2658/87 [OJ No. L.256, , p.1] as amended by Commission Regulation (EC) No. 1832/2002 [OJ No. L.290, , p.3] Exemption from duty of spirits in artiles used for medial purposes [P1979/4/7] Duty shall not be payable on any spirits ontained in an artile imported or delivered from warehouse whih is reognised by the Treasury as being used for medial purposes. 7 Remission of duty in respet of spirits used for medial or sientifi purposes (1) Where a person proposes to use spirits in the manufature or preparation of any artile reognised by the Treasury as being an artile used for medial purposes; or for sientifi purposes, the Treasury may, if it thinks fit and subjet to suh onditions as it sees fit to impose, authorise that person to reeive, and permit the delivery from warehouse to that person of, spirits for that use without payment of the duty hargeable thereon. (2) If any person ontravenes or fails to omply with any ondition imposed under this setion his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 23 (3) Subsetion (4) applies if spirits are reeived and delivered in aordane with subsetion (1), () they are not used as proposed, and it is not shown to the satisfation of the Treasury that they an be aounted for by natural waste or other legitimate ause. 24 (4) In suh a ase the Treasury may assess as being exise duty due from the person onerned an amount equal to the duty that would have been hargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in aordane with subsetion (1), and may notify him or his representative aordingly. 25 Page 14 AT 35 of 1986

15 Aloholi Liquor Duties At 1986 Setion 8 8 [Repealed] 26 9 Remission of duty on spirits for use in art or manufature [P1979/4/10] (1) Where, in the ase of any art or manufature arried on by any person in whih the use of spirits is required, it is proved to the satisfation of the Treasury that the use of denatured alohol is unsuitable or detrimental, the Treasury may, if it thinks fit and subjet to suh onditions as it sees fit to impose, authorise that person to reeive, and permit the delivery from warehouse to that person, of spirits for use in that art or manufature without payment of the duty hargeable thereon. 27 (2) If any person ontravenes any ondition imposed under this setion his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 28 (3) Subsetion (4) applies if spirits are reeived and delivered in aordane with subsetion (1), () they are not used as proposed, and it is not shown to the satisfation of the Treasury that they an be aounted for by natural waste or other legitimate ause. 29 (4) In suh a ase the Treasury may assess as being exise duty due from the person onerned an amount equal to the duty that would have been hargeable on the spirits if, at the time of delivery from warehouse, they had been delivered for home use and otherwise than in aordane with subsetion (1), and may notify him or his representative aordingly Relief from duty on imported goods not for human onsumption ontaining spirits [P1979/4/11] (1) On the importation of any goods not for human onsumption ontaining spirits as part or ingredient thereof, the Treasury may, subjet to suh onditions as it may think fit to impose, diret the goods to be treated for the purposes of the harge of duty on spirits (and in partiular the harge under setion 132 of the Management At) as not ontaining spirits. (2) Subsetion (3) applies if the Treasury make a diretion under subsetion (1), but it turns out that the goods were for human onsumption. 31 (3) In suh a ase the Treasury AT 35 of 1986 Page 15

16 Setion 11 Aloholi Liquor Duties At 1986 may assess as being exise duty due from the relevant person an amount equal to the duty that would have been hargeable on the goods if the diretion had not been made, and may notify him or his representative aordingly. 32 (4) The referene in subsetion (3) to the relevant person is to the importer or (if different) the person who sought the diretion. 33 Manufature of spirits 11 Liene to manufature spirits [P1979/4/12] (1) No person shall manufature spirits, whether by distillation of a fermented liquor or by any other proess, unless he holds an exise liene granted by the Treasury for that purpose under this setion (referred to in this At as a distiller s liene ). (2) A liene granted under this setion shall expire at the end of November next after it is granted. (3) On any liene granted under this setion there shall be harged an exise liene duty of (4) [Repealed] 35 (5) Where the largest still to be used on any premises in respet of whih a distiller s liene is sought for the manufature of spirits by distillation of a fermented liquor is of less than 18 hetolitres apaity, the Treasury may refuse to grant the liene or may grant it only subjet to suh onditions as it sees fit to impose. 12 Power to make regulations relating to manufature of spirits [P1979/4/13] (1) The Treasury may, with a view to the protetion of the revenue, make regulations () regulating the manufature of spirits, whether by distillation of a fermented liquor or by any other proess; for seuring and olleting the duty on spirits manufatured in the Island; and regulating the removal of spirits from a distillery. (2) Without prejudie to the generality of subsetion (1), regulations under that subsetion may provide for the imposition under the regulations of onditions and restritions relating to the matters mentioned in that subsetion; and Page 16 AT 35 of 1986

17 Aloholi Liquor Duties At 1986 Setion 12 impose or provide for the imposition of requirements on a manufaturer of spirits to keep and preserve reords relating to his business as suh a manufaturer and to produe them to an offier when required to do so for the purpose of allowing him to inspet them, to opy or take extrats from them or to remove them at a reasonable time and for a reasonable period. (3) Where any douments removed under the powers onferred by subsetion (2) are lost or damaged, the Treasury shall be liable to ompensate their owner for any expense reasonably inurred by him in replaing or repairing the douments. (4) Where the Treasury is satisfied that any proess of manufature arried on by any person involving the manufature of spirits is primarily direted to the prodution of some artile other than spirits; or the Treasury sees fit in the ase of any person manufaturing spirits by any proess other than distillation of a fermented liquor, it may diret that, subjet to ompliane with suh onditions as it thinks proper to impose, suh of the provisions of this At relating to the manufature of, or manufaturers of, spirits or suh of any regulations made under this setion as may be speified in the diretion shall not apply in the ase of that person. (5) If the Treasury so direts, spirits manufatured by a proess to whih a diretion under subsetion (4) applies shall be treated as not being within the harge of duty on spirits under setion 4. (6) If, save as provided in subsetion (4), any person ontravenes any regulation made under subsetion (1) or with any ondition, restrition or requirement imposed under suh a regulation his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits, and any vessels, utensils and materials used for distilling or otherwise manufaturing or for preparing spirits, in respet of whih any person ontravenes any suh regulation, ondition, restrition or requirement, shall be liable to forfeiture. 36 (7) [Repealed] 37 (8) If any person in whose ase a diretion is given by the Treasury under subsetion (4) ats in ontravention of any ondition imposed under that subsetion whih is appliable in his ase, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits in respet of whih any person ontravenes any suh ondition shall be liable to forfeiture. 38 AT 35 of 1986 Page 17

18 Setion 13 Aloholi Liquor Duties At [Repealed] Distiller s warehouse [P1979/4/15] (1) A distiller may provide in assoiation with his distillery a plae of seurity for the deposit of spirits manufatured at that distillery and, if that plae is approved by the Treasury and entry is made thereof by the distiller, may deposit therein without payment of duty any spirits so manufatured. (2) The Treasury may approve suh plae of seurity for suh periods and subjet to suh onditions as it thinks fit. (3) A plae of seurity for the time being approved by the Treasury under subsetion (2) is referred to in this At as a distiller s warehouse. (4) [Repealed] 40 (5) Where, after the approval of a distiller s warehouse, the distiller by whom it is provided makes, without the previous onsent of the Treasury, an alteration in or addition to that warehouse, the making of the alteration or addition shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 41 (6) The Treasury may make regulations () regulating the warehousing of spirits in a distiller s warehouse; permitting, in so far as it appears to it neessary in order to meet the irumstanes of any speial ase and subjet to suh onditions as it sees fit to impose, the deposit by a distiller in his distiller s warehouse without payment of duty of spirits other than spirits manufatured at the distillery assoiated with that warehouse; for seuring the duties on spirits so warehoused; and subjet to any suh regulations, the provisions of Parts VII and X of the Management At, exept setions 93 and 97, shall apply in relation to a distiller s warehouse and spirits warehoused therein as they apply in relation to an exise warehouse approved under subsetion (1) of setion 93 of that At and goods warehoused therein. (7) If any person ontravenes any regulation made under subsetion (6), or any ondition imposed under suh a regulation his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits in respet of whih any person ontravenes any suh regulation or ondition, shall be liable to forfeiture. 42 (8) [Repealed] 43 (9) The Treasury may at any time for reasonable ause revoke or vary the terms of its approval of a distiller s warehouse. Page 18 AT 35 of 1986

19 Aloholi Liquor Duties At 1986 Setion Raking of duty-paid spirits at distillery [P1979/4/16] (1) The Treasury may, with a view to the protetion of the revenue, make regulations regulating the raking at a distillery of duty-paid spirits. (2) If any person ontravenes any regulation made under this setion, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits in respet of whih any person ontravenes any suh regulation or ondition, shall be liable to forfeiture. 44 (3) If on an offier s taking stok of duty-paid spirits raked at a distillery, a greater quantity of alohol is found at the plae of raking than ought to be there aording to any aounts required by regulations made under this setion to be kept thereof, then duty shall be harged on the exess; and if the exess amounts to more than 1 per ent. of the quantity of alohol lawfully brought into the plae of raking sine stok was last taken, suh quantity of spirits as ontain an amount of alohol equal to that exess shall be liable to forfeiture, and there shall be deemed to have been ondut by the distiller attrating a penalty under setion 9 of the Finane At 1994 (ivil penalties). 45 (4) Subsetion 3 shall not apply where the exess of alohol is less than 3 litres. 16 Offenes in onnetion with removal of spirits from distillery, et [P1979/4/17] (1) If any person () oneals in, or without the onsent of the proper offier removes from, a distillery any wort, wash, low wines, feints or spirits; or knowingly buys or reeives any wort, wash, low wines, feints or spirits so onealed or removed: or knowingly buys or reeives or has in his possession any spirits whih have been removed from the plae where they ought to have been harged with duty before the duty payable thereon has been harged and either paid or seured, not being spirits whih have been ondemned or are deemed to have been ondemned as forfeited, he shall be guilty of an offene under this setion and may be arrested, and the goods shall be liable to forfeiture. 46 (2) A person guilty of an offene under this setion shall be liable AT 35 of 1986 Page 19

20 Setion 17 Aloholi Liquor Duties At 1986 on summary onvition, to a fine of 5,000 or three times the value of the goods, whihever is the greater, or to imprisonment for a term not exeeding 6 months, or to both; or 47 on onvition on information, to a fine, or to imprisonment for a term not exeeding 2 years, or to both. Retifying and ompounding of spirits 17 Retifier s and ompounder s lienes [P1979/4/18] (1) No person shall retify or ompound spirits and keep a still for that purpose unless he holds an exise liene granted by the Treasury under this setion as a retifier. (2) Exept as permitted by the Treasury and subjet to suh onditions as it sees fit to impose, no other person shall ompound spirits unless he holds an exise liene granted by the Treasury under this setion as a ompounder. (3) Any liene granted under this setion shall expire at the end of November next after it is granted. (4) On any liene granted under this setion there shall be harged an exise liene duty of (5) (6) Without prejudie to setion 24 and exept as provided by this setion, if any person retifies or ompounds spirits otherwise than under and in aordane with an exise liene under this At so authorising him, his doing so shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties) Regulation of retifying and ompounding [P1979/4/19] (1) The Treasury may, with a view to the protetion of the revenue, make regulations regulating the retifying and ompounding of spirits; regulating the reeipt, storage, removal and delivery of spirits by retifiers and ompounders. (2) Without prejudie to the generality of subsetion (1), regulations under that subsetion may provide for the imposition under the regulations of onditions and restritions relating to the matters mentioned in that subsetion; and Page 20 AT 35 of 1986

21 Aloholi Liquor Duties At 1986 Setion 19 impose or provide for the imposition under the regulations of requirements on retifiers and ompounders of spirits to keep and preserve reords relating to their business as suh and to produe them to an offier when required to do so for the purpose of allowing him to inspet them, to opy or take extrats from them or to remove them at a reasonable time and for a reasonable period. (3) Where any douments removed under the powers onferred by subsetion (2) are lost or damaged the Treasury shall be liable to ompensate their owner for any expenses reasonably inurred by him in replaing or repairing the douments. (4) If any person ontravenes any regulation made under this setion, or any ondition, restrition or requirement imposed under any suh regulation, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any spirits and any other artile in respet of whih any person ontravenes any suh regulation, ondition, requirement or restrition, shall be liable to forfeiture. 51 (5) [Repealed] Penalty for exess or defiieny in retifier s stok [P1979/4/20] (1) If at any time when an aount is taken by an offier and a balane struk of the spirits in the stok of a retifier any exess of alohol is found, suh a quantity of spirits as ontains an amount of alohol equal to the exess shall be liable to forfeiture and there shall be deemed to have been ondut by the retifier attrating a penalty under setion 9 of the Finane At 1994 (ivil penalties). 53 (2) If at any time when an aount is taken and a balane struk as aforesaid any defiieny of alohol is found whih annot be aounted for to the satisfation of the Treasury and whih exeeds 5 per ent. of the aggregate of the quantity of alohol in the balane of spirits struk when an aount was last taken; and the quantity of alohol ontained in any spirits sine lawfully reeived by the retifier, there shall be deemed to have been ondut by the retifier attrating a penalty under setion 9 of the Finane At 1994 (ivil penalties). 54 (3) For the purposes of any suh aount and of this setion spirits used by retifier in a warehouse in pursuane of warehousing regulations shall be deemed not to be spirits in his stok as a retifier; and AT 35 of 1986 Page 21

22 Setion 20 Aloholi Liquor Duties At 1986 where a retifier also arries on the trade of a wholesaler of spirits on the same premises, all spirits in his possession (other than spirits so used) shall be deemed to be spirits in his stok as a retifier. 20 [Repealed] [Repealed] 56 [P1979/4/22] 22 [Repealed] 57 General provisions relating to manufature of spirits and British ompounds 23 [Repealed] Penalty for unlawful manufature of spirits, et [P1979/4/25] (1) Save as provided by or under this At, any person who, otherwise than under and in aordane with an exise liene under this At so authorising him () (d) manufatures spirits, whether by distillation of a fermented liquor or by any other proess; or has in his possession or uses a still for distilling, retifying or ompounding spirits; or distils or has in his possession any low wines or feints; or not being a vinegar-maker, produes or makes or has in his possession any wort or wash fit for distillation, 59 shall be guilty of an offene and shall be liable on summary onvition to a fine of 5, (2) Where there is insuffiient evidene to onvit a person of an offene under subsetion (1), but it is proved that suh an offene has been ommitted on some part of premises belonging to or oupied by that person in suh irumstanes that it ould not have been ommitted without his knowledge, that person shall be guilty of an offene and shall be liable on summary onvition to a fine of 1, (3) Any person found on premises on whih spirits are being unlawfully manufatured or on whih a still is being unlawfully used for retifying or ompounding spirits may be arrested. 62 (4) All spirits and stills, vessels, utensils, wort, wash and other materials for manufaturing, distilling or preparing spirits Page 22 AT 35 of 1986

23 Aloholi Liquor Duties At 1986 Setion 25 found in the possession of any person who ommits an offene under subsetion (1); or found on any premises on whih suh an offene has been ommitted, shall be liable to forfeiture. (5) Notwithstanding any other provision of the Customs and Exise Ats 1986 relating to goods seized as liable to forfeiture, any offier by whom any thing is seized as liable to forfeiture under subsetion (4) may at his disretion forthwith spill, break up or destroy that thing. General provisions relating to spirits 25 [Repealed] [Repealed] [Repealed] Restritions on use of ertain goods relieved from spirits duty [P1979/4/33] (1) If any person uses otherwise than for a medial or sientifi purpose () any mixture whih has on importation been relieved to any extent of the duty hargeable in respet of the spirits ontained in it or used in its preparation or manufature by reason of being a mixture whih is reognised by the Treasury as being used for medial purposes; or any artile ontaining spirits whih were exempted from duty under setion 6; or any artile manufatured or prepared from spirits in respet of whih remission of duty has been obtained under setion 7; 66 (d) [Repealed] 67 his doing so shall unless he has omplied with the requirements speified in subsetion (2), attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any artile in his possession in the preparation or manufature of whih the mixture or artile has been used shall be liable to forfeiture. 68 (2) The requirements with whih a person must omply to avoid inurring liability under subsetion (1) are that he must obtain the onsent of the Treasury in writing to the use of the mixture or artile otherwise than for the medial or sientifi purpose; and AT 35 of 1986 Page 23

24 Setion 29 Aloholi Liquor Duties At 1986 he must pay to the Treasury an amount equal to the differene between the duty harged on the mixture and the duty whih would have been hargeable if it had not been a mixture reognised as mentioned in subsetion (1), or to the amount of the duty remitted, as the ase may be. 69 (3) The Treasury may make regulations for the purpose of enforing the provisions of this setion. (4) Regulations under subsetion (3) may in partiular require any person arrying on any trade in whih spirits, or mixtures or artiles ontaining or prepared or manufatured with spirits, are in the opinion of the Treasury likely to be or to have been used to give and verify partiulars of the materials whih he is using or has used and of any suh mixtures or artiles whih he has sold; and to produe any books of aount or other douments of whatever nature relating to any suh materials, mixtures or artiles. (5) If any person ontravenes any regulation made under subsetion (3) his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 70 (6) In this setion mixture inludes a preparation and a ompound, and any referene to a mixture or artile inludes a referene to any part thereof. 29 Prohibition of grogging [P1979/4/34] (1) No person shall subjet any ask to any proess for the purpose of extrating any spirits absorbed in the wood thereof; or have on his premises any ask whih is being subjeted to any suh proess or any spirits extrated from the wood of any ask. (2) A ontravention of this setion shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 71 (3) All spirits extrated ontrary to this setion and every ask whih is being subjet to any suh proess or whih, being upon premises upon whih spirits so extrated are found, has been subjet to any suh proess shall be liable to forfeiture. Page 24 AT 35 of 1986

25 Aloholi Liquor Duties At 1986 Setion [Repealed] 72 PART III BEER Charge of exise duty 31 General beer duty 73 (1) There shall be harged on beer imported into the Island, or produed in the Island, a duty of exise at the rates speified in subsetion (1AA). 74 (1ZAA) The duty harged by subsetion (1) is referred to in this At as general beer duty. 75 (1AA) The rates at whih general beer duty 76 shall be harged are (za) () in the ase of beer that is of a strength whih exeeds 1.2 per ent. but does not exeed 2.8 per ent., 8.10 per hetolitre per ent. of alohol in the beer; 77 in the ase of beer that is of a strength whih exeeds 2.8 per ent. and is not small brewery beer, per hetolitre per ent. of alohol in the beer; 78 in the ase of small brewery beer that is a of strength whih exeeds 2.8 per ent. and is produed in a singleton brewery, the rate per hetolitre per ent. of alohol in the beer that is given by setion 31D; 79 in the ase of small brewery beer that is a of a strength whih exeeds 2.8 per ent. and is produed in a o-operated brewery, the rate per hetolitre per ent. of alohol in the beer that is given by setion 31F. (1A) No general beer duty shall be hargeable under subsetion (1) on beer whih is of a strength of 1.2 per ent. or less; but any suh beer shall in all other respets be treated as if it were hargeable with a duty of exise. 82 (2) Subjet to the provisions of this At general beer duty on beer produed in, or imported into, the Island shall be harged and paid, and 83 the amount hargeable in respet of any suh duty shall be determined and beome due, in aordane with regulations under setion 44 of this At and setion 143A of the Customs and Exise Management At AT 35 of 1986 Page 25

26 Setion 31 Aloholi Liquor Duties At 1986 Beer from small breweries 85 31A Beer from small breweries: introdutory (1) For the purposes of setion 31(1AA) (but subjet to subsetion(2)) whether beer produed in a singleton brewery is small brewery beer is determined in aordane with setion 31C, and whether beer produed in a o-operated brewery is small brewery beer is determined in aordane with setion 31E. (2) Beer is not small brewery beer if it is produed by a person on any premises in irumstanes in whih he is required to be, but is not, registered under setion 42 in respet of those premises B Interpretation of provisions relating to small brewery beer (1) The following provisions of this setion have effet for the purposes of setion 31(1AA), setion 31A, this setion and setions 31C to 31F. (2) A brewery is a singleton brewery at any partiular time in a alendar year if it is not a o-operated brewery at that time. (3) A brewery is a o-operated brewery at any partiular time in a alendar year if a person who produes beer in the brewery at that time or any earlier time in that year, or a person onneted with suh a person, also produes beer in any other brewery at that time or any earlier time in that year. (4) Brewery means premises (whether or not in the Island) on whih beer is produed and that are situated physially apart from any other premises on whih beer is produed. (5) The standard beer duty rate means the rate of general beer duty speified by setion 31(1AA) 87. (6) Referenes to the grossed-up amount of an estimate of the amount of a brewery s prodution in a alendar year are to the amount given by where E (365 N) x 365 E is the amount of the estimate, and N is the number of days (if any) in the alendar year before the brewery begins to be used as beer-prodution premises. Page 26 AT 35 of 1986

27 Aloholi Liquor Duties At 1986 Setion 31 (7) Referenes to a brewery being used as beer-prodution premises are, in the ase of a brewery in the Island, to there being at least one person who is required to be registered under setion 42 in respet of the brewery. (8) Any question whether a person is onneted with another shall be determined in aordane with setion 119C of the Inome Tax At C Meaning of small brewery beer : beer from singleton breweries (1) This setion applies to beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a singleton brewery. (2) The beer is small brewery beer if the following onditions are satisfied; but this is subjet to subsetions (9) and (10). (3) The first ondition is that either no beer was produed in the brewery in the previous alendar year ( the previous year ), or the amount of beer produed in the brewery in the previous year was not more than 60,000 hetolitres. 89 (4) For the purposes of subsetion (3), where the brewery was in use as beer-prodution premises during part only of the previous year, the amount of beer produed in the previous year in the brewery shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in the brewery, and D is the number of days in that part of the previous year. (5) The seond ondition is that the amount of the estimate under subsetion (9) of the brewery s prodution in the urrent year is not more than 60,000 hetolitres. 90 (6) The third ondition is that if the brewery begins to be used as beerprodution premises part-way through the urrent year, the grossed-up amount of that estimate is not more than 60,000 hetolitres. 91 (7) The fourth ondition is that less than half of the beer produed in the brewery in the previous year was produed under liene. (8) The fifth ondition is that the beer is not produed under liene. (9) Beer produed in the brewery in the urrent year before the person who first produes beer in the brewery in that year has made a reasonable estimate of the amount of beer that will be produed in the brewery in that year is not small brewery beer. AT 35 of 1986 Page 27

28 Setion 31 Aloholi Liquor Duties At 1986 (10) Beer produed in the brewery in the urrent year after the amount of beer produed in the brewery in the urrent year has reahed 60,000 hetolitres is not small brewery beer. 92 (11) Subsetion (10) is without prejudie to setion 175(4) of the Customs and Exise Management At 1986 (reovery of duty unpaid by reason of untrue doument or statement) D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries 94 (1) This setion applies to small brewery beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a singleton brewery. (2) The rate of general beer duty in the ase of that beer ( the brewery rate ) is determined in aordane with this setion, unless the beer is within setion 31(1AA)(za) (rate for lower strength beer) 95. (3) Subsetion (4) applies if beer was produed in the brewery in the previous alendar year ( the previous year ) and the amount produed in the brewery in that year was not more than 5,000 hetolitres, or no beer was produed in the brewery in the previous year and the grossed-up amount of the estimate under setion 31C(9) of the brewery s prodution in the urrent year is not more than 5,000 hetolitres. (4) If this subsetion applies, the brewery rate is 50% of the standard beer duty rate at the time onerned; but this is subjet to rounding under subsetion (7). (5) Subsetion (6) applies if beer was produed in the brewery in the previous year and the amount produed in the brewery in that year was more than 5,000 hetolitres but not more than 30,000 hetolitres, or no beer was produed in the brewery in the previous year and the grossed-up amount of the estimate under setion 31C(9) of the brewery s prodution in the urrent year is more than 5,000 hetolitres but not more than 30,000 hetolitres. (6) If this subsetion applies, the brewery rate is, subjet to rounding under subsetion (7), given by where P 2,500 P x the standard beer duty rate at the time onerned Page 28 AT 35 of 1986

29 Aloholi Liquor Duties At 1986 Setion 31 if this subsetion applies by reason of subsetion (5), P is the amount, in hetolitres, of beer produed in the brewery in the previous year, and if this subsetion applies by reason of subsetion (5), P is the grossed-up amount (expressed in hetolitres) mentioned in subsetion (5). (6A) Subsetion (6B) applies if beer was produed in the brewery in the previous year and the amount produed in the brewery in that year was more than 30,000 hetolitres but not more than 60,000 hetolitres, or no beer was produed in the brewery in the previous year and the grossed-up amount of the estimate under setion 31C of the brewery s prodution in the urrent year is more than 30,000 hetolitres but not more than 60,000 hetolitres. 96 (6B) If this subsetion applies, the brewery rate is, subjet to rounding under subsetion (7), given by P ( % of P in) x the standard beer duty rate at the time onerned P where if this subsetion applies by reason of subsetion (6A), P is the amount, in hetolitres, of beer produed in the brewery in the previous year, and if this subsetion applies by reason of subsetion (6A), P is the grossed-up amount (expressed in hetolitres) mentioned in subsetion (6A). 97 (7) Where a rate given by subsetion (4), (6) or (6B) would (apart from this subsetion) not be a whole number of pennies, the rate given by that subsetion shall be taken to be the rate atually given by that subsetion rounded up to the nearest penny. 98 (8) Where the brewery was in use as beer-prodution premises during part only of the previous year, for the purposes of subsetions (3), (5), (6), (6A) and (6B) the amount of beer produed in the brewery in the previous year shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in the brewery, and D is the number of days in that part of the previous year. 99 AT 35 of 1986 Page 29

30 Setion 31 Aloholi Liquor Duties At E Meaning of small brewery beer : beer from o-operated breweries (1) This setion applies to beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a o-operated brewery. (2) The beer is small brewery beer if the following onditions are satisfied; but this is subjet to subsetions (10) and (11). (3) In this setion the group means the group of breweries onsisting of the o-operated brewery, and every brewery (other than the o-operated brewery) in whih beer is produed at the time mentioned in subsetion (1), or at any earlier time in the urrent year, by (i) (ii) a person who produes beer in the o-operated brewery at the time so mentioned or at any earlier time in the urrent year, or a person onneted with suh a person; group brewery means a brewery that is in the group; the previous year means the alendar year immediately preeding the urrent year. (4) The first ondition is that either no beer was produed in the previous year in the group, or the amount given by PY + GE is not more than 60,000 hetolitres, where PY is the amount of beer produed in the previous year in the group, and GE is the aggregate of the grossed-up amount of eah estimate that (i) is an estimate for the purposes of subsetion (10) of the amount of the prodution in the urrent year in a group brewery in whih no beer was produed in the previous year, and (ii) is made no later than the time mentioned in subsetion (1). 100 (5) For the purposes of subsetion (4), where a group brewery was in use as beer-prodution premises during part only of the previous year, the amount of beer produed in the previous year in that brewery shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in that brewery, and Page 30 AT 35 of 1986

31 Aloholi Liquor Duties At 1986 Setion 31 D is the number of days in that part of the previous year. (6) The seond ondition is that the aggregate of eah estimate that is an estimate for the purposes of subsetion (10) of the amount of a group brewery s prodution in the urrent year, and is made no later than the time mentioned in subsetion (1), is not more than 60,000 hetolitres. 101 (7) The third ondition is that if any group brewery begins to be used as beer-prodution premises part-way through the urrent year, the aggregate of the grossed-up amount of eah estimate that is an estimate for the purposes of subsetion (10) of the amount of a group brewery s prodution in the urrent year, and is made no later than the time mentioned in subsetion (1), is not more than 60,000 hetolitres. 102 (8) The fourth ondition is that less than half of the beer produed in the previous year in eah group brewery was produed under liene. (9) The fifth ondition is that the beer is not produed under liene. (10) Beer produed in the o-operated brewery at an unestimated time is not small brewery beer; and here unestimated time means a time in the urrent year when there is a group brewery for whih there does not exist a reasonable estimate, made by the person who first produes beer in that brewery in that year, of the amount of beer that will be produed in that brewery in that year. (11) Beer produed in the o-operated brewery in the urrent year after the amount of beer produed in the group in the urrent year has reahed 60,000 hetolitres is not small brewery beer. 103 (12) Subsetion (11) is without prejudie to setion 175(4) of the Customs and Exise Management At 1986 (reovery of duty unpaid by reason of untrue doument or statement) F Rate of general beer duty for small brewery beer (other than lower strength beer) from o-operated breweries 105 (1) This setion applies to small brewery beer produed in a brewery at a time in a alendar year ( the urrent year ) when the brewery is a ooperated brewery. (2) The rate of general beer duty in the ase of that beer ( the brewery rate ) is determined in aordane with this setion unless the beer is within setion 31(1AA)(za) (rate for lower strength beer) 106. (3) In this setion the group means the group of breweries onsisting of AT 35 of 1986 Page 31

32 Setion 31 Aloholi Liquor Duties At 1986 the o-operated brewery, and every brewery (other than the o-operated brewery) in whih beer is produed at the time mentioned in subsetion (1), or at any earlier time in the urrent year, by (i) (ii) a person who produes beer in the o-operated brewery at the time so mentioned or at any earlier time in the urrent year, or a person onneted with suh a person; group brewery means a brewery that is in the group; the previous year means the alendar year immediately preeding the urrent year; the notional previous year s prodution has the meaning given by subsetion (4). (4) In this setion the notional previous year s prodution means the amount, in hetolitres, given by PY + GE where PY is the amount of beer produed in the group in the previous year, and GE is the aggregate of the grossed-up amount of eah estimate that is an estimate for the purposes of setion 31E(10) of the amount of the prodution in the urrent year in a group brewery in whih no beer was produed in the previous year, and is made no later than the time mentioned in subsetion (1). (5) Where a group brewery was in use as beer-prodution premises during part only of the previous year, in alulating PY for the purposes of subsetion (4) the amount of beer produed in that brewery in the previous year shall be taken to have been where A D x 365 A is the amount of beer atually produed in the previous year in that brewery, and D is the number of days in that part of the previous year. (6) Subsetion (7) applies if beer was produed in at least one group brewery in the previous year and the notional previous year s prodution is not more than 5,000 hetolitres, or no beer was produed in the group in the previous year and the aggregate of eah estimate that (i) is an estimate for the purposes of setion 31E(10) of the amount of a group brewery s prodution in the urrent year, and Page 32 AT 35 of 1986

33 Aloholi Liquor Duties At 1986 Setion 31 (ii) is made no later than the time mentioned in subsetion (1), is not more than 5,000 hetolitres. (7) If this subsetion applies, the brewery rate is 50% of the standard rate at the time mentioned in subsetion (1); but this is subjet to rounding under subsetion (10). (8) Subsetion (9) applies if beer was produed in at least one group brewery in the previous year and the notional previous year s prodution is more than 5,000 hetolitres but not more than 30,000 hetolitres, or no beer was produed in the group in the previous year and the aggregate mentioned in subsetion (6) is more than 5,000 hetolitres but not more than 30,000 hetolitres. (9) If this subsetion applies the brewery rate is, subjet to rounding, under subsetion (10), given by where P 2,500 P x the standard rate if this subsetion applies by reason of subsetion (8), P is the previous year s notional prodution, if this subsetion applies by reason of subsetion (8), P is the amount, in hetolitres, of the aggregate mentioned in subsetion (6), and the standard rate means the standard beer duty rate at the time mentioned in subsetion (1). (9A) Subsetion (9B) applies if beer was produed in at least one group brewery in the previous year and the notional previous year s prodution is more than 30,000 hetolitres but not more than 60,000 hetolitres, or no beer was produed in the group in the previous year and the aggregate mentioned in subsetion (6) is more than 30,000 hetolitres but not more than 60,000 hetolitres. 107 (9B) If this subsetion applies, the brewery rate is, subjet to rounding under subsetion (10), given by P ( % of P in exess of 30,000 hetolitres) P where x the standard rate if this subsetion applies by reason of subsetion (9A), P is the previous year s notional prodution, if this subsetion applies by reason of subsetion (9A), P is the amount, in hetolitres, of the aggregate mentioned in subsetion (6), and AT 35 of 1986 Page 33

34 Setion 31 Aloholi Liquor Duties At 1986 the standard rate means the standard beer duty rate at the time mentioned in subsetion (1). 108 (10) Where a rate given by subsetion (7), (9) or (9B) would (apart from this subsetion) not be a whole number of pennies, the rate given by that subsetion shall be taken to be the rate atually given by that subsetion rounded up to the nearest penny G Assessments where inorretly low rate of duty applied (1) Subsetion (3) applies if () general beer duty is harged on any beer 110, and it appears at the exise duty point that the beer is small brewery beer for the purposes of setion 31(1AA), but it turns out that the beer was not small brewery beer for those purposes (beause, for example, irumstanes were not as they appeared at that point or they subsequently hanged). (2) Subsetion (3) also applies if general beer duty is harged on any beer that is small brewery beer for the purposes of setion 31(1AA), and 111 the rate of duty that at the exise duty point appeared to be the orret rate turns out to have been lower than the orret rate (beause, for example, irumstanes were not as they appeared at that point or they subsequently hanged). (3) In any suh ase the Treasury may assess the amount that is the differene between (i) (ii) the atual amount of the general beer duty harged on the beer by setion 31, and the lower amount that, at the exise duty point, appeared to be the amount harged, as being exise duty due from the person liable to pay the duty harged on the beer by setion 31, 112 and may notify him or his representative aordingly. (4) Where two or more persons are liable to pay the general beer duty 113 harged on the beer the referene in subsetion (3) to the person liable to pay that duty is to any one or more of those persons 114, and the referene in subsetion (3) to notifying the person liable or his representative is to notifying eah person assessed or his representative. 115 Page 34 AT 35 of 1986

35 Aloholi Liquor Duties At 1986 Setion 32 Power to vary rates 31H Power to vary redued rate provisions (1) The Treasury may by order make provision amending this At for the purpose of ausing general beer duty to be harged on a desription of beer at a redued rate instead of at the standard rate; at the standard rate instead of at a redued rate; () at a different redued rate. 116 (2) In this setion redued rate means a rate lower than the standard rate; and the standard rate means the rate speified by setion 31(1AA). (3) An order under subsetion (1) may () make different provision for different ases; make suh onsequential amendments in this At and other enatments as appear to the Treasury to be neessary or expedient; make suh other onsequential provision, and suh inidental and transitional provision, as appears to the Treasury to be neessary or expedient High strength beer duty (1) A duty of exise is harged on high strength beer imported into the Island; or produed in the Island, on or after 1 Otober (2) High strength beer means beer whih is of a strength exeeding 7.5 per ent. (3) The duty harged by subsetion (1) is referred to in this At as high strength beer duty. (4) High strength beer duty is harged at 5.48 per hetolitre for eah one per ent. of alohol in the beer. 118 (5) Subjet to the provisions of this At the high strength beer duty on beer produed in, or imported into, the Island is to be harged and paid; and the amount hargeable in respet of any duty is to be determined and beomes due, AT 35 of 1986 Page 35

36 Setion 36 Aloholi Liquor Duties At 1986 in aordane with regulations under setion 44 and with any regulations under setion 143A of the Customs and Exise Management At to 35 [Repealed] 120 Reliefs from exise duty 36 Exemption from duty of beer produed for private onsumption Neither general beer duty on beer produed in the Island, nor high strength beer duty on beer so produed, is hargeable on beer produed by a person who produes beer only for his own domesti use A Suspension of duty: registration of persons and premises (1) A person registered by the Treasury under this setion may hold, on promises so registered in relation to him, any beer of a presribed lass or desription whih has been produed in, or imported into, the Island, and whih is hargeable as suh with exise duty, without payment of that duty. (2) A person entitled under subsetion (1) to hold beer on premises without payment of duty may also without payment of duty arry out on those premises suh operations as may be presribed on, or in relation to, suh of the beer as may be presribed. (3) No person shall be registered under this setion unless he is a registered brewer or pakager of beer; and he appears to the Treasury to satisfy suh requirements for registration as it may think fit to impose. (4) No premises shall be registered under this setion unless they are used for the prodution or pakaging of beer, or they are adjaent to, and oupied by the same person as, premises falling within paragraph whih are registered under this setion, and they appear to the Treasury to satisfy suh requirements for registration as the Treasury may think fit to impose. (5) The Treasury may register a person or premises under this setion for suh periods and subjet to suh onditions as it thinks fit. (6) The Treasury may at any time for reasonable ause revoke or vary the terms of its registration of any person or premises under this setion; or Page 36 AT 35 of 1986

37 Aloholi Liquor Duties At 1986 Setion 37 restrit the premises whih are so registered. (7) As respets beer hargeable with a duty of exise that has not been paid, regulations under setion 44 may, without prejudie to the generality of that setion, make provision () regulating the holding or pakaging of, or the arrying out of other operations on or in relation to, any suh beer on registered premises without payment of the duty; for seuring and olleting the duty on any suh beer held on registered premises; permitting the removal of any suh beer from registered premises without payment of duty in suh irumstanes and subjet to suh onditions as may be presribed. (8) If any person ontravenes or fails to omply with any ondition of registration under this setion his ontravention or failure to omply shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any beer in respet of whih any person ontravenes or fails to omply with any suh ondition shall be liable to forfeiture. 122 (9) In this setion presribed means speified in, or determined in aordane with, regulations made by the Treasury under setion 44; registered premises means premises registered under this setion Drawbak on exportation, removal to warehouse, shipment as stores, et [P1979/4/42] (1) This setion applies to beer whih has been produed by a registered brewer; and 124 beer whih has been imported, or whih has been removed to the Island from the United Kingdom. (2) Subjet to the provisions of this setion and to suh onditions as the Treasury sees fit to impose, drawbak shall be allowable [Repealed] 125 () on the exportation by any person of any beer to whih this setion applies; or 126 on the shipment as stores by any person of any suh beer; and shall also be allowable, subjet as aforesaid, in the ase of any beer to whih this setion applies whih it is shown to the satisfation of the Treasury is being exported or shipped as mentioned in paragraph or () as an ingredient of other goods. 127 AT 35 of 1986 Page 37

38 Setion 38 Aloholi Liquor Duties At 1986 (3) In the ase of beer produed in the Island, the person intending to export or ship the beer shall produe to the proper offier a delaration made by the person who paid the duty on the beer, in suh form and manner as the Treasury may diret, stating the strength of the beer and the date on whih the duty beame payable. 128 (4) In the ase of beer produed outside the Island, the person intending to export or ship the beer shall produe to the proper offier in suh form and manner as the Treasury may diret a delaration that the proper duty has been harged and paid thereon. 129 (5) The amount of the drawbak payable under this setion in respet of any duty paid shall be alulated aording to the rate of drawbak appliable during the period of urreny of the rate at whih the duty was paid to like beer harged with that rate of duty during that period. (6) Drawbak under this setion shall, where it is shown to the satisfation of the Treasury that duty has been paid, be allowed at the same rate as the rate at whih the duty is harged [Repealed] Remission or repayment of duty on beer used for purposes of researh or experiment [P1979/4/44] (1) Where it is proved to the satisfation of the Treasury that any beer produed in the Island whih is hargeable with duty is to be used only for the purposes of researh or of experiments in the prodution of beer, the Treasury may, if it thinks fit and subjet to suh onditions as it sees fit to impose, remit or repay the duty hargeable on that beer. 132 (2) If any person ontravenes any ondition imposed under subsetion (1), his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties) Repayment of duty on beer used in the prodution or manufature of other beverages, et [P1979/4/45] (1) The Treasury may by regulations provide for duty harged on beer whih is used as an ingredient in the prodution of any beverage of an aloholi strength not exeeding 1.2 per ent.; or 134 [Repealed] 135 Page 38 AT 35 of 1986

39 Aloholi Liquor Duties At 1986 Setion 41 () in the manufature of any suh artile (other than a beverage) as the Treasury may determine having regard to its aloholi ontent, 136 to be remitted or repaid subjet to suh onditions as may be imposed by or under the regulations. 137 (2) [Repealed] Remission or repayment of duty on spoilt beer (1) Where it is shown to the satisfation of the Treasury that any beer whih has been removed from any premises of a registered brewer in respet of whih he is registered under setion 42 below has beome spoilt or otherwise unfit for use and, in the ase of beer delivered to another person, has been returned to the registered brewer as so spoilt or unfit, the Treasury shall, subjet to ompliane with suh onditions as it may by regulation impose, remit or repay any duty harged or paid in respet of the beer. (2) If any person ontravenes or fails to omply with any regulation made under subsetion (1), his ontravention or failure to omply shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 139 Prodution of beer 42 Registration of produers of beer (1) A person who produes beer on any premises in the Island must be registered with the Treasury under this setion in respet of those premises; and in this At registered brewer means a person registered under this setion in respet of any premises. (2) A person who produes beer on any premises shall not be required to be registered under this setion in respet of those premises if the beer is produed solely for his own domesti use or solely for the purposes of researh or experiments in the prodution of beer. (3) An appliation for the registration under this setion of any person required to be so registered in respet of any premises shall be made at least fourteen days before the day on whih he begins prodution of beer on those premises; shall be in suh form and manner as the Treasury may by or under regulations presribe; and () shall be aompanied by a registration fee of (i) in the ase of a person who produes not more than 500 hetolitres of beer in eah year, 20; (ii) in every other ase, 50. AT 35 of 1986 Page 39

40 Setion 43 Aloholi Liquor Duties At 1986 (4) Any registration granted under this setion shall expire on the 31st Marh next after it is granted. (5) If any person fails to apply for registration under this setion in irumstanes where he is required by subsetion (3) to do so, his failure shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties) and any beer or worts produed in ontravention of that provision shall be liable to forfeiture. 140 (6) If any person produes beer on any premises in irumstanes in whih he is required to be, but is not, registered under this setion in respet of those premises, his doing so shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties) whih shall be alulated by referene to the amount of duty harged on the beer produed, and the beer produed and any worts found on those premises shall be liable to forfeiture [Repealed] Beer regulations (1) The Treasury may, with a view to managing, seuring and olleting general beer duty or high strength beer duty on beer produed in, or imported into, the Island or to the protetion of the revenues derived from any duty of exise on beer, make regulations () (d) (e) (f) (g) (h) regulating the prodution, pakaging, keeping and storage of beer produed in the Island and the pakaging, keeping and storage of beer imported into the Island; regulating the registration of persons and premises under setion 36A or 42 and the revoation or variation of any suh registrations; for determining under or in aordane with the regulations when the prodution of beer begins and when it is ompleted; for seuring and olleting the duty; for determining the duty and rate thereof and, in that onnetion, presribing the method of harging the duty; for harging the duty, in suh irumstanes as may be presribed in the regulations, by referene to a strength whih the beer might reasonably be expeted to have, or the rates of duty in fore, at a time other than that at whih the beer beomes hargeable; for relieving beer from the duty in suh irumstanes and to suh extent as may be presribed in the regulations; regulating and, in suh irumstanes as may be presribed in the regulations, prohibiting the addition of substanes to, the mixing Page 40 AT 35 of 1986

41 Aloholi Liquor Duties At 1986 Setion 45 (j) (k) of, or the arrying out of other operations on or in relation to, beer; regulating the transportation of beer in suh irumstanes as may be presribed in the regulations; requiring the prodution of ertifiates as to matters relating to beer imported into the Island and the beer s prodution and produer, whether as alternative onditions for harging the duty on the beer at a rate lower than that speified by setion 31(1AA) or as evidene that onditions for harging the duty at suh rate are satisfied (2) Regulations under this setion may make different provision for persons, premises or beer of different lasses or desriptions, for different irumstanes and for different ases. (3) Where any person ontravenes or fails to omply with any regulation made under this setion, his ontravention or failure to omply shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any artile or substane in respet of whih any person ontravenes or fails to omply with any suh regulation shall be liable to forfeiture Drawbak allowable to registered brewer (1) For the purpose of any laim for drawbak by a registered brewer or person registered under setion 36A in respet of duty harged on beer, duty whih has been determined in aordane with regulations under setion 44(1)(e) shall be deemed to be duty whih has been paid (whether or not it is in fat paid by the time the laim is made). 146 (2) Subjet to suh onditions as the Treasury sees fit to impose, drawbak allowable to a registered brewer or person registered under setion 36A in respet of beer may be set against any amount to whih he is hargeable in respet of any exise duty on beer, and, in relation to a registered brewer or person registered under setion 36A, any referene in this At or the Management At to drawbak payable shall be onstrued aordingly. 147 AT 35 of 1986 Page 41

42 Setion 46 Aloholi Liquor Duties At [Repealed] [Repealed] and 49 [Repealed] 150 PART IV WINE AND MADE-WINE 50 Wine: harge of exise duty [P1979/4/54] (1) There shall be harged on wine imported; or produed in the Island for sale; a duty of exise at the rates shown in Shedule 1 and the duty shall, in so far as it is hargeable on wine produed in the Island, be harged and paid in aordane with regulations under setion 52 and with any regulations under setion 143A of the Customs and Exise Management At (2) For the purposes of this At, the proess of blending or otherwise mixing two or more wines (in this subsetion referred to as the onstituent wines ) onstitutes the prodution of wine if () the rate of duty appliable to one of the onstituent wines is different from that appliable to the other or, as the ase may be, at least one of the others; and the rate of duty appliable to the wine whih is the produt of the blending or other mixing is higher than that whih is appliable to at least one of the onstituent wines; and the blending or other mixing is with a view to dealing wholesale in the wine whih is the produt thereof; and for the purposes of this subsetion the rate of duty appliable to any wine is that whih it would be hargeable under subsetion (1) on its importation into the Island, its removal to the Island or on its prodution as mentioned in that subsetion, as the ase may be. (3) Where, by virtue of subsetion (2) wine is produed in the Island, duty shall be hargeable on that wine by virtue of paragraph of subsetion (1) whether or not duty was previously harged on all or any of the onstituent wines by virtue of paragraphs and of that subsetion; but nothing in this subsetion shall affet the operation of any regulations under setion 52 giving relief from duty on wine so produed by referene to duty harged on all or any of the onstituent wines. Page 42 AT 35 of 1986

43 Aloholi Liquor Duties At 1986 Setion 51 (4) A person who, on any premises produes wine of a strength not exeeding 5.5 per ent. by rendering it sparkling, need not on that aount hold an exise liene under setion 52(1) in respet of those premises Made-wine: harge of exise duty [P1979/4/55] (1) There shall be harged on made-wine imported; or produed in the Island for sale, a duty of exise at the rates shown in Shedule 1 and the duty shall, in so far as it is hargeable on made-wine produed in the Island, be harged and paid in aordane with regulations under setion 52 and with any regulations under setion 143A of the Customs and Exise Management At (2) Duty shall not be hargeable where made-wine is produed for sale by any person on any premises so long as all the following onditions are satisfied in relation to the prodution of made-wine on those premises, that is to say (aa) he does not blend or otherwise mix two or more aloholi liquors to whih paragraphs and of setion 60A(1) or paragraphs and of 60A(2) apply; 154 the duty hargeable on eah aloholi ingredient used by him has beome payable before he uses it; the ingredients he uses do not inlude ider; 155 () (d) he does not inrease by fermentation the aloholi strength of any liquor or substane used by him; and he does not render sparkling any made-wine other than madewine of a strength not exeeding 5.5 per ent (e) [Repealed] 157 (3) A person who, on any premises, produes made-wine of a strength not exeeding 5.5 per ent. by rendering it sparkling, need not on that aount hold an exise liene under setion 52(1) in respet of those premises. 158 (4) [Repealed] 159 AT 35 of 1986 Page 43

44 Setion 51 Aloholi Liquor Duties At A [Repealed] B Cider labelled as made-wine (1) For the purposes of this At, any liquor whih would apart from this setion be ider and whih is in an up-labelled ontainer, or has at any time after 31st Deember 1996 when it was in the Island been in an up-labelled ontainer, shall be deemed to be made-wine, and not ider. (2) Aordingly, referenes in this At to produing made-wine inlude referenes to putting ider in an up-labelled ontainer; or ausing a ontainer in whih there is ider to be up-labelled. (3) For the purposes of this At, where any liquor is deemed by this setion to be made-wine, it shall be deemed if it is in an up-labelled ontainer, to be made-wine of the strength that the labelling for the ontainer states or tends to suggest; and if it is no longer in an up-labelled ontainer, to be made-wine of the strength stated or suggested by the labelling for the uplabelled ontainer in whih it was ontained when it was first deemed by this setion to be made-wine. (4) Subsetion (3) has effet subjet to any provision that may be made by regulations under setion 2(3). (5) Where, by virtue of this setion, any duty is harged under setion 51 on any liquor, a rebate shall be allowed in respet of the amount of any duty harged on that liquor under setion 62. (6) For the purpose of this setion a ontainer is up-labelled if the labelling for the ontainer states or tends to suggest that the strength of any liquor in that ontainer is or exeeds 8.5 per ent. (7) In this setion referenes to the labelling for any ontainer are referenes to anything on the ontainer itself, a label or leaflet attahed to or used with the ontainer, or () any pakaging used for or in assoiation with the ontainer. 161 Page 44 AT 35 of 1986

45 Aloholi Liquor Duties At 1986 Setion Power to regulate making of wine and made-wine and provide for harging duty thereon [P1979/4/56] (1) The Treasury may with a view to managing the duties on wine and made-wine produed in the Island for sale make regulations () (d) (e) (f) (g) prohibiting the prodution of wine and made-wine for sale otherwise than under and in aordane with an exise liene issued by the Treasury; presribing exise liene duty for the grant of an exise liene for the prodution of wine and made-wine for sale; regulating the prodution of wine and made-wine for sale; for determining the duty and rates thereof and in that onnetion presribing the method of harging the duty; prohibiting or restriting the use of wine or ider in the prodution of made-wine; 162 for seuring and olleting the duty; for relieving wine or made-wine from the duty in suh irumstanes and to suh extent as may be presribed in the regulations. (2) If any person ontravenes any regulation made under this setion, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties), and any artile in respet of whih any person ontravenes any suh regulation shall be liable to forfeiture Mixing of made-wine and spirits in warehouse [P1979/4/57] The Treasury may, subjet to suh onditions as it sees fit to impose, permit the mixing in an exise warehouse with made-wine (whether imported into or produed in the Island or removed to the Island from the United Kingdom) of duty-free spirits in a proportion not exeeding 12 litres of alohol to 1 hetolitre of made-wine, so, however, that the mixture shall not by virtue of this setion be raised to a greater strength than 22 per ent Mixing of wine and spirits in warehouse [P1979/4/58] (1) The Treasury may, subjet to suh onditions as it sees fit to impose, permit the mixing in an exise warehouse with wine (whether imported into or produed in the Island or removed to the Island from the United Kingdom) of duty-free spirits in a proportion not exeeding 12 litres of alohol to 1 hetolitre of wine so, however, that the mixture shall not, by virtue of this setion, be raised to a greater strength than 22 per ent. 165 AT 35 of 1986 Page 45

46 Setion 55 Aloholi Liquor Duties At 1986 (2) [Repealed] Rendering imported wine or made-wine sparkling in warehouse [P1979/4/59] (1) Wine or made-wine whih is imported or is removed to the Island from the United Kingdom; and is wine or made-wine of a strength exeeding 5.5 per ent., 167 shall not be rendered sparkling, whether by aeration, fermentation or any other proess, exept in warehouse in aordane with warehousing regulations. 168 (2) Where any person ontravenes subsetion (1) or is onerned in suh a ontravention, his ontravention or, as the ase may be, his being so onerned shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 169 (3) All imported wine and made-wine rendered or being rendered sparkling in ontravention of subsetion (1), and all mahinery, utensils, bottles and materials (inluding wine or made-wine) used or intended to be used in any proess for rendering any wine or made-wine sparkling in ontravention of that subsetion shall be liable to forfeiture. 56 Repayment of duty on imported wine or made-wine used in the prodution or manufature of other beverages, et [P1979/4/60] (1) The Treasury may by regulations provide for duty harged on imported wine or imported made-wine whih is used as an ingredient in the prodution or manufature of (1A) any beverage of an aloholi strength not exeeding 1.2 per ent.; or any suh artile (other than a beverage) as the Treasury may determine having regard to the aloholi ontent thereof, to be repaid subjet to suh onditions as may be imposed by or under the regulations. Any duty hargeable on imported wine or made-wine of a strength not exeeding 1.2 per ent. may be remitted subjet to suh onditions as the Treasury may impose. 170 (2) The Treasury may by regulations provide for duty harged on imported wine whih onverted into vinegar to be repaid subjet to suh onditions as may be imposed by or under the regulations. Page 46 AT 35 of 1986

47 Aloholi Liquor Duties At 1986 Setion Remission or repayment of duty on spoilt wine or made-wine [P1979/4/61] (1) Where it is shown to the satisfation of the Treasury that any wine or made-wine whih has been removed from the premises of a produer of wine or of made-wine has aidentally beome spoilt or otherwise unfit for use and, in the ase of wine or made-wine delivered to another person, has been returned to the produer as so spoilt or unfit, the Treasury shall, subjet to ompliane with suh onditions as it may by regulations impose, remit or repay any duty harged or paid in respet of the wine or made-wine. (2) If any person ontravenes any regulation made under subsetion (1), his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 171 PART V CIDER 58 Exise duty on ider [P1979/4/62] (1) There shall be harged on ider imported; or made in the Island for sale, a duty of exise at the rates as shown in subsetion (1A). 172 (1A) The rates at whih the duty shall be harged are per hetolitre in the ase of ider of a strength exeeding 7.5 per ent. whih is not sparkling ider; 173 (aa) per hetolitre in the ase of sparkling ider of a strength exeeding 5.5 per ent.; and per hetolitre in any other ase. (2) No duty shall be hargeable under subsetion (1) in respet of any ider made by any maker of ider whose prodution does not exeed 70 hetolitres in a period of 12 onseutive months. 177 (3) The Treasury may with a view to managing the duty on ider made in the Island make regulations () prohibiting the making of ider for sale otherwise than under and in aordane with an exise liene issued by the Treasury; presribing exise liene duty for the grant of an exise liene to make ider for sale; regulating the making of ider for sale; AT 35 of 1986 Page 47

48 Setion 58 Aloholi Liquor Duties At 1986 (d) (e) (f) (g) for determining the duty and the rate thereof and in that onnetion presribing the method of harging the duty; for seuring and olleting the duty; for relieving ider from the duty in suh irumstanes and to suh extent as may be presribed in the regulations; regulating and, in suh irumstanes as may be presribed in the regulations, prohibiting the addition of substanes to, the mixing of, or the arrying out of other operations on, or in relation to, ider. 178 (4) If any person ontravenes any regulation made under subsetion (3), his doing so shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties) whih shall be alulated by referene to the amount of duty harged on the ider made, and the ider and any artile in respet of whih any person ontravenes any suh regulation shall be liable to forfeiture. 179 (5) Referenes in this setion to making ider shall be onstrued as inluding referenes to produing sparkling ider by rendering ider sparkling; and referenes in this setion to ider made in the Island, to makers of ider and to making ider for sale shall be onstrued aordingly A Meaning of sparkling et in setion 58 (1) This setion applies for the purposes of setion 58. (2) Cider whih is for the time being in a losed bottle is sparkling if, due to the presene of arbon dioxide, the pressure in the bottle, measured at a temperature of 20 degrees C, is not less than 3 bars in exess of atmospheri pressure. (3) Cider whih is for the time being in a losed bottle is sparkling regardless of the pressure in the bottle if the bottle has a mushroom-shaped stopper (whether solid or hollow) held in plae by a tie or fastening. (4) Cider whih is not for the time being in a losed ontainer is sparkling if it has harateristis similar to those of a ider whih has been removed from a losed bottle and whih, before removal, fell within subsetion (2). (5) Cider shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other proess, it either falls within subsetion (2); or takes on harateristis similar to those of ider whih has been removed from a losed bottle and whih, before removal, fell within subsetion (2). (6) Cider whih has not previously been rendered sparkling by virtue of subsetion (5) shall be regarded as having been rendered sparkling if it is Page 48 AT 35 of 1986

49 Aloholi Liquor Duties At 1986 Setion 58 transferred into a losed bottle whih has a mushroom-shaped stopper (whether solid or hollow) held in plae by a tie or fastening. (7) Cider whih is in a losed bottle and has not previously been rendered sparkling by virtue of subsetion (5) or (6) shall be regarded as having been rendered sparkling if the stopper of its bottle is exhanged for a stopper of a kind mentioned in subsetion (6) B Cider labelled as strong ider (1) For the purposes of this At, any liquor whih would apart from this setion be standard ider and whih is in an up-labelled ontainer, or has at any time after 31st Deember 1996 when it was in the Island been in an up-labelled ontainer, shall be deemed to be strong ider, and not standard ider. (2) Aordingly, referenes in this At to making ider inlude referenes to putting standard ider in an up-labelled ontainer; or ausing a ontainer in whih there is standard ider to be uplabelled. (3) Where, by virtue of this setion, any duty is harged under setion 58 on any ider, a rebate shall be allowed in respet of the amount of any duty harged on that ider under that setion otherwise than by virtue of this setion. (4) For the purposes of this setion standard ider means ider whih is not sparkling and is of a strength not exeeding 7.5 per ent.; and strong ider means ider whih is not sparkling and is of a strength exeeding 7.5 per ent. (5) For the purposes of this setion a ontainer is up-labelled if there is anything on () the ontainer itself, a label or leaflet attahed to or used with the ontainer, or any pakaging used for or in assoiation with the ontainer, whih states or tends to suggest that the strength of any liquor in that ontainer falls within the strong ider strength range. (6) For the purposes of subsetion (5), a strength falls within the strong ider strength range if it exeeds 7.5 per ent. but is less than 8.5 per ent. 182 AT 35 of 1986 Page 49

50 Setion 59 Aloholi Liquor Duties At Repayment of duty on imported ider used in the prodution or manufature of other beverages, et [P1979/4/63] (1) The Treasury may by regulations provide for duty harged on imported ider whih is used as an ingredient in the prodution or manufature of any beverage of an aloholi strength not exeeding 1.2 per ent.; or any suh artile (other than a beverage) as the Treasury may determine having regard to the aloholi ontent thereof, to be repaid subjet to suh onditions as may be imposed by or under the regulations. (2) Any duty hargeable on imported ider of a strength not exeeding 1.2 per ent. may be remitted subjet to suh onditions as the Treasury may impose Remission or repayment of duty on spoilt ider [P1979/4/64] (1) Where it is shown to the satisfation of the Treasury that any ider whih has been removed from the premises of a maker of ider has aidentally beome spoilt or otherwise unfit for use and, in the ase of ider delivered to another person, has been returned to the maker as so spoilt or unfit, the Treasury shall, subjet to ompliane with suh onditions as it may by regulations impose, remit or repay any duty harged or paid in respet of the ider. (1A) In subsetion (1) the referenes to a maker of ider inlude referenes to any person who is taken for the purposes of setion 58 to be a maker of ider. 184 (2) If any person ontravenes any regulation made under subsetion (1), his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 185 PART VI GENERAL CONTROL PROVISIONS Sale of dutiable aloholi liquors 60A Blending of aloholi liquors (1) Subjet to subsetions (4) to (6), a person shall not blend two or more aloholi liquors eah of whih is of a kind mentioned in paragraphs to (e) of setion 1(1), but Page 50 AT 35 of 1986

51 Aloholi Liquor Duties At 1986 Setion 60 not all of whih fall within the same one of those paragraphs, exept in an exise warehouse or on premises whih, in relation to the liquors blended, are for the time being permitted premises. (2) Subjet to subsetions (4) to (6), a person shall not blend two or more aloholi liquors whih fall within the same paragraph of setion 1(1), but are not all of the same aloholi strength, exept in an exise warehouse or on premises whih, in relation to the liquors blended, are for the time being permitted premises. (3) In relation to the blending of partiular aloholi liquors () if the liquor whih is the produt of the blending is beer, permitted premises are premises whih are registered under setion 36A and premises in respet of whih a person is registered under setion 42; if the liquor whih is the produt of the blending is wine or madewine, permitted premises are premises in respet of whih a person is liened under setion 52(1); if the liquor whih is the produt of the blending is ider, permitted premises are premises in respet of whih a person is liensed under setion 58. (4) Subsetions (1) and (2) do not apply unless the blending is done with a view to offering for sale the liquor whih is the produt of the blending. (5) Subsetions (1) and (2) do not apply where the liquor whih is the produt of the blending is intended for onsumption on the premises on whih the blending takes plae. (6) The Treasury may diret that subsetions (1) and (2) shall not apply to the blending of aloholi liquors in suh irumstanes as are speified in the diretion. (7) Where a person ontravenes subsetion (1) or (2), the following shall be liable to forfeiture the liquor whih is the produt of the blending; all suh vessels, utensils and materials for the blending of aloholi liquors as are found in his possession. (8) In this setion any referene to blending liquors inludes a referene to otherwise mixing them B Aloholi ingredients relief (1) Subjet to the following provisions of this setion, where any person proves to the satisfation of the Treasury that any dutiable aloholi liquor on whih duty has been paid has been AT 35 of 1986 Page 51

52 Setion 60 Aloholi Liquor Duties At 1986 used as an ingredient in the prodution or manufature of a produt falling within subsetion (2), or onverted into vinegar, he shall be entitled to obtain from the Treasury the repayment of the duty paid thereon. (2) The produts falling within this subsetion are () any beverage of an aloholi strength not exeeding 1.2 per ent., hoolates for human onsumption whih ontain alohol suh that 100 kilograms of the hoolates would not ontain more than 8.5 litres of alohol, or any other food for human onsumption whih ontains alohol suh that 100 kilograms of the food would not ontain more than 5 litres of alohol. (3) A repayment of duty shall not be made under this setion in respet of any liquor exept to a person who () (d) is the person who used the liquor as an ingredient in a produt falling within subsetion (2) or, as the ase may be, who onverted it into vinegar; arries on a business as a wholesale supplier of produts of the appliable desription falling within that subsetion or, as the ase may be, of vinegar; produed or manufatured the produt or vinegar for the purposes of that business; makes a laim for the repayment in aordane with the following provisions of this setion; and (e) satisfies the Treasury as to the matters mentioned in paragraphs to () and that the repayment laimed does not relate to any duty whih has been repaid or drawn bak prior to the making of the laim. (4) A laim for repayment under this setion shall take suh form and be made in suh manner, and shall ontain suh partiulars, as the Treasury may diret, either generally or in a partiular ase. (5) Exept so far as the Treasury otherwise allows; a person shall not make a laim for a repayment under this setion unless the laim relates to duty paid on liquor used as an ingredient or, as the ase may be, onverted into vinegar in the ourse of a period of three months ending not more than one month before the making of the laim; and the amount of the repayment whih is laimed is not less than 250. Page 52 AT 35 of 1986

53 Aloholi Liquor Duties At 1986 Setion 61 (6) The Treasury may by order inrease the amount for the time being speified in subsetion (5). (7) There may be remitted by the Treasury any duty harged either on any dutiable aloholi liquor imported into the Island at a time when it is ontained as an ingredient in any hoolates or food falling within subsetion (2) or (); or on any dutiable aloholi liquor used as an ingredient in the manufature or prodution in an exise warehouse of any suh hoolates or food. (8) In this setion referenes to hoolates or food do not inlude referenes to any beverages [Repealed] [Repealed] [Repealed] 190 Denatured alohol 64 Liene or authority to manufature and deal wholesale in denatured alohol [P1979/4/75] (1) The Treasury may authorise any distiller, retifier or ompounder to denature dutiable aloholi liquor, and any person so authorised is referred to in this At as an authorised denaturer. 191 (2) No person other than an authorised denaturer shall denature dutiable aloholi liquor or deal wholesale in denatured alohol unless he holds an exise liene granted by the Treasury as a denaturer under this setion. 192 (3) A liene granted under this setion shall expire on the 12th May next after it is granted. (4) On any liene granted under this setion there shall be harged an exise liene duty of 10. (5) Where any person, not being an authorised denaturer, denatures dutiable aloholi liquor otherwise than under and in aordane with a liene under this setion his doing so shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 193 (6) The Treasury may at any time revoke or suspend any authorisation or liene granted under this setion. AT 35 of 1986 Page 53

54 Setion 65 Aloholi Liquor Duties At 1986 (7) For the purposes of this setion, dealing wholesale means the sale at any one time to any one person of a quantity of denatured alohol of not less than 20 litres or suh smaller quantity as the Treasury may by regulations speify A Retail ontainers of ertain aloholi liquors to be stamped Shedule 2A to this At (duty stamps) has effet Power to make regulations relating to denatured alohol [P1979/4/77] (1) The Treasury may with a view to the protetion of the revenue make regulations () (d) (e) (f) (g) (h) regulating the denaturing of dutiable aloholi liquor and the supply, storage, removal, sale, delivery, reeipt, use and exportation or shipment as stores of denatured alohol; 196 presribing the dutiable aloholi liquor whih may be used, and the substanes whih may be mixed therewith, for denaturing; 197 permitting dutiable aloholi liquor to be denatured in warehouse; 198 permitting the dealing wholesale (within the meaning of setion 64) without a liene suh denatured alohol as may be speified in the regulations; 199 regulating the importation, reeipt, removal, storage and use of dutiable aloholi liquor for denaturing; 200 regulating the storage and removal of substanes to be used in denaturing dutiable aloholi liquor; 201 presribing the manner in whih aount is to be kept of stoks of denatured alohol in the possession of authorised or liened denaturers and of retailers of denatured alohol; 202 for seuring any duty hargeable in respet of denatured alohol of any lass. 203 (2) Without prejudie to the generality of subsetion (1), regulations under this setion may (aa) provide for the imposition under the regulations of onditions and restritions relating to the matters mentioned in that subsetion; and frame any provision of the regulations with respet to the supply, reeipt or use of denatured alohol by referene to matters to be ontained from time to time in a notie published in aordane with the regulations by the Treasury and having effet until withdrawn in aordane with the regulations; and 204 Page 54 AT 35 of 1986

55 Aloholi Liquor Duties At 1986 Setion 66 impose or provide for the imposition by regulations or requirements on authorised or liensed denaturers and on retailers of denatured alohol to keep and preserve reords relating to their businesses as suh and to produe them to an offier when required to do so for the purpose of allowing him to inspet them, to opy or take extrats from them or to remove them at a reasonable time and for a reasonable period. 205 (3) Where any douments removed under the powers onferred by subsetion (2) are lost or damaged the Treasury shall be liable to ompensate their owner for any expenses reasonably inurred by him in replaing or repairing the douments. (4) If any person ontravenes any regulation under this setion, or with any ondition, restrition or requirement imposed under suh a regulation, his ontravention shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 206 (5) If, save as permitted by any regulation under this setion, any person deals wholesale (within the meaning of setion 64) in denatured alohol otherwise than under and in aordane with a liene under setion 64 his doing so shall attrat a penalty under setion 9 of the Finane At 1994 (ivil penalties). 207 (6) Any dutiable aloholi liquor or denatured alohol in respet of whih there is suh a ontravention as is mentioned in subsetion (4) or any suh dealing as is mentioned in subsetion (5) shall be liable to forfeiture Defaults in respet of denatured alohol (1) This subsetion applies if, at any time when an aount is taken and a balane struk of the quantity of any kind of denatured alohol in the possession of an authorised or liensed denaturer, there is a differene between the quantity ( the atual amount ) of the dutiable aloholi liquor of any desription in the denatured alohol in his possession; and the quantity ( the proper amount ) of dutiable aloholi liquor of that desription whih, aording to any suh aounts as are required to be kept by virtue of any regulations under setion 65, ought to be in the denatured alohol in his possession. (2) Subsetion (1) shall not apply if the differene onstitutes an exess of the atual amount over the proper amount of not more than 1 per ent. of the aggregate of (i) the quantity of dutiable aloholi liquor of the desription in question in the balane of dutiable aloholi liquor struk when an aount was last taken; and AT 35 of 1986 Page 55

56 Setion 66 Aloholi Liquor Duties At 1986 (ii) the quantity of dutiable aloholi liquor of that desription whih has sine been lawfully added to the denaturer s stok; or a defiieny suh that the atual amount is less than the proper amount by not more than 2 per ent. of that aggregate. (3) If, where subsetion (1) applies, the atual amount exeeds the proper amount, the relevant amount of any dutiable aloholi liquor of the desription in question whih is in the possession of the denaturer shall be liable to forfeiture; and for this purpose the relevant amount is the amount orresponding to the amount of the exess or suh part of that amount as the Treasury onsiders appropriate. (4) If, where subsetion (1) applies, the atual amount is less than the proper amount, the denaturer shall, on demand by the Treasury, pay on the amount of the defiieny, or on suh part of it as the Treasury may speify in the demand, the duty payable on dutiable aloholi liquor of the desription omprised in the defiieny. (5) If any person supplies to another, in ontravention of any regulations under setion 65, any denatured alohol ontaining dutiable aloholi liquor of any desription, or uses any suh denatured alohol in ontravention of any suh regulations, that person shall, on demand by the Treasury, pay on the amount of dutiable aloholi liquor of that desription omprised, at the time of its supply or use, in the denatured alohol that is so supplied or used, or on suh part of it as the Treasury may speify, the duty payable on dutiable aloholi liquor of that desription. (6) Any supply of denatured alohol to a person who by virtue of any regulations under setion 65 is prohibited from reeiving it unless authorised to do so by or under the regulations, and is not so authorised in the ase of the denatured alohol supplied to him, shall be taken for the purposes of subsetion (5) to be a supply in ontravention of those regulations. (7) A demand made for the purposes of subsetion (4) or (5) shall be ombined, as if there had been a default suh as is mentioned in that setion, with an assessment and notifiation under setion 12 of the Finane At 1994 (an At of Parliament applied by SD369/94) (assessments to exise duty) of the amount of duty due in onsequene of the making of the demand. 209 Page 56 AT 35 of 1986

57 Aloholi Liquor Duties At 1986 Setion Inspetion of premises, et. [P1979/4/79] Without prejudie to any other power onferred by the Customs and Exise Ats 1986, an offier may in the daytime enter and inspet the premises of any person authorised by regulations made under setion 65 to reeive denatured alohol, and may inspet and examine any denatured alohol thereon and take samples of any denatured alohol or of any goods ontaining denatured alohol, paying a reasonable prie for eah sample Prohibition of use of denatured alohol, et. as a beverage or mediine [P1979/4/80] (1) If any person () (d) (e) prepares or attempts to prepare any liquor to whih this setion applies for use as a beverage or as a mixture with a beverage; or sells any suh liquor, whether so prepared or not, as a beverage or mixed with a beverage; or uses any suh liquor or any derivative thereof in the preparation of any artile apable of being used wholly or partially as a beverage or internally as a mediine; or sells or has in his possession any suh artile in the preparation of whih any suh liquor or any derivative thereof has been used; or exept as permitted by the Treasury are in aordane with any onditions imposed by it, purifies or attempts to purify any suh liquor or, after any suh liquor has one been used, reovers or attempts to reover the spirit or alohol ontained therein by distillation or ondensation or in any other manner, he shall be guilty of an offene and shall be liable on summary onvition to a fine of 1,000 and the liquor in respet of whih the offene was ommitted shall be liable to forfeiture. 211 (2) Nothing in this setion shall prohibit the use of any liquor to whih this setion applies or any derivative thereof () in the preparation for use as a mediine of sulphuri ether, hloroform, or any other artile whih the Treasury may by order speify; or in the making for external use only of any artile sold or supplied in aordane with regulations made by the Treasury under setion 65; or in any art or manufature, or the sale or possession of any artile permitted to be prepared or made by virtue of paragraph or where the artile is sold or possessed for use as mentioned in that paragraph. AT 35 of 1986 Page 57

58 Setion 68 Aloholi Liquor Duties At 1986 (3) The liquors to whih this setion applies are denatured alohol, methyl alohol, and any mixture ontaining denatured alohol of methyl alohol A 68B Denatured alohol (1) Denatured alohol of suh a desription as may be speified in regulations made by the Treasury shall not, if it would otherwise be so harged, be harged with any duty of exise under setion 4 of this At on its importation into the Island from a member State. (2) The following referenes, namely () the referenes in setions 64, 65, 67 and 68 to methylated spirits; the referene in setion 65(1)(e) to spirits for methylation; and the referenes in setion 66 to methylated spirits or spirits (other than in the expression duty payable on spirits ), shall eah be onstrued as inluding a referene to denatured alohol of any desription from time to time speified in regulations made for the purposes of subsetion (1). (3) In this setion denatured alohol means any substane appearing to the Treasury to fall within Artile 27.1 of the Diretive of the Counil of the European Communities dated 19th Otober 1992 No. 92/83/EEC (diretive on the harmonisation of the strutures of exise duties on alohol and aloholi beverages). (4) Any desription of denatured alohol speified in regulations under this setion may be framed by referene to suh irumstanes or other fators, or to the approval or opinion of suh persons (inluding the authorities in any member State), as may be so speified. (5) Regulations under this setion may ontain suh transitional, supplemental and inidental provision as the Treasury thinks fit. 213 Denatured alohol exemption from duty (1) The liquors on whih duty is harged under this At shall not inlude any denatured alohol; and any duty so harged on liquor whih has beome denatured alohol before the requirement to pay the duty takes effet shall be remitted. (2) In this setion denatured alohol means any dutiable aloholi liquor whih has been subjeted to the proess of being mixed in the presribed manner with a presribed substane; and presribed means presribed by the Treasury in regulations. Page 58 AT 35 of 1986

59 Aloholi Liquor Duties At 1986 Setion 69 (3) The power of the Treasury to make regulations defining denatured alohol for the purposes of this setion shall inlude () power, in presribing any substane or any manner of mixing a substane with a liquor, to do so by referene to suh irumstanes or other fators, or to the approval or opinion of suh persons (inluding the authorities of a member State), as it may onsider appropriate; power to make different provision for different ases; and power to make suh supplemental, inidental, onsequential and transitional provision as the Treasury thinks fit. (4) Setions 13A to 16 of the Finane At 1994 (an At of Parliament) (review and appeals) shall have effet in relation to any deision whih is made under or for the purposes of any regulations under this setion, and is a deision given to any person as to whether a manner of mixing any substane with any liquor is to be, or to ontinue to be, approved in his ase, or as to the onditions subjet to whih it is so approved, as if that deision were a deision falling within setion 13A(2)(j) of that At. 214 Still lienes 69 Liene for keeping still otherwise than as a distiller, et. [P1979/4/81] (1) Subjet to the provisions of this setion and of regulations made under setion 70, no person shall keep or use a still otherwise than as a distiller, retifier, or ompounder unless he has the permission in writing of the Treasury. (2) Any person who ontravenes subsetion (1) shall be guilty of an offene and shall be liable on summary onvition to a fine of 1,000 and the still shall be liable to forfeiture. 215 (3) If any person to whom permission has been given under this setion is onvited of any offene whatever in relation to methylated spirits, the Treasury may suspend or revoke suh permission. AT 35 of 1986 Page 59

60 Setion 70 Aloholi Liquor Duties At [Repealed] Power of entry on premises of person keeping or using still [P1979/4/83] (1) Without prejudie to any other power onferred by the Customs and Exise Ats 1986, an offier may, subjet to subsetion (2) at any time enter upon the premises of any person liensed or permitted to keep a still under setion 69 and examine any still or retort kept or used by that person. (2) No offier shall exerise the powers onferred on him by subsetion (1) by night unless he is aompanied by a onstable. PART VIA 217 WHOLESALING OF CONTROLLED LIQUOR 71A Definitions (1) This setion defines ertain expressions used in this Part. (2) A sale is of ontrolled liquor if it is a sale of dutiable aloholi liquor on whih duty is harged under this At at a rate greater than nil; and the exise duty point for the liquor falls at or before the time of the sale. (3) Controlled liquor is sold wholesale if () (d) the sale is of any quantity of the liquor; the seller is arrying on a trade or business and the sale is made in the ourse of that trade or business; the sale is to a buyer arrying on a trade or business, for sale or supply in the ourse of that trade or business; and the sale is not an inidental sale, a group sale or an exluded sale, and a referene to buying ontrolled liquor wholesale is to be read aordingly. (4) A sale is an inidental sale if the seller makes authorised retail sales of aloholi liquor of any desription; and the sale is inidental to those sales. (5) A sale is an authorised retail sale if it is made by retail under and in aordane with a liene or other authorisation under an enatment regulating the sale and supply of alohol. Page 60 AT 35 of 1986

61 Aloholi Liquor Duties At 1986 Setion 71 (6) A sale is a group sale if the seller and the buyer are both bodies orporate whih are members of the same group (see setion 71J). (7) A sale is an exluded sale if it is of a desription presribed by or under regulations made by the Treasury. (8) Controlled ativity means () selling ontrolled liquor wholesale; offering or exposing ontrolled liquor for sale in irumstanes in whih the sale (if made) would be a wholesale sale; or arranging in the ourse of a trade or business for ontrolled liquor to be sold wholesale, or offered or exposed for sale in irumstanes in whih the sale (if made) would be a wholesale sale. (9) Island person means a person who is established in the Island for the purposes of value added tax (see paragraph 1(10) of Shedule 2 to the Value Added Tax At 1996). (10) UK person means a person who is UK-established for the purposes of value added tax (see paragraph 1(10) of Shedule 1 to the Value Added Tax At 1994 (an At of Parliament)) B 71C Further provisions relating to definitions (1) The Treasury may by regulations make provision as to the ases in whih sales are, or are not, to be treated for the purposes of this Part as () (d) (e) wholesale sales; sales of ontrolled liquor; inidental sales; authorised retail sales; or group sales. (2) The Treasury may by regulations make provision as to the ases in whih a person is, or is not, to be treated for the purposes of this Part as arrying on a ontrolled ativity by virtue of setion 71A(8) or () (offering and exposing for sale and arranging for sale et). 219 Approval to arry on ontrolled ativity (1) An Island person may not arry on a ontrolled ativity otherwise than in aordane with an approval given by the Treasury under this setion. 220 (2) The Treasury may approve a person under this setion to arry on a ontrolled ativity only if it is satisfied that the person is a fit and proper person to arry on the ativity. (3) The Treasury may approve a person under this setion to arry on a ontrolled ativity for suh periods and subjet to suh onditions or AT 35 of 1986 Page 61

62 Setion 71 Aloholi Liquor Duties At 1986 restritions as it thinks fit or as it may by or under regulations made by it presribe. (4) The onditions or restritions may inlude onditions or restritions requiring the ontrolled ativity to be arried on only at or from premises speified or approved by the Treasury. (5) The Treasury may at any time for reasonable ause revoke or vary the terms of an approval under this setion. (6) In this Part, approved person means a person approved under this setion to arry on a ontrolled ativity D The register of approved persons (1) The Treasury must maintain a register of approved persons. (2) The register is to ontain suh information relating to approved persons as the Treasury onsiders appropriate. (3) The Treasury may make publily available suh information ontained in the register as it onsiders neessary to enable those who deal with a person who arries on a ontrolled ativity to determine whether the person in question is an approved person in relation to that ativity. (4) The information may be made available by suh means (inluding on the internet) as the Treasury onsiders appropriate E Regulations relating to approval, registration and ontrolled ativities (1) The Treasury may by regulations make provision regulating the approval and registration of persons under this Part; regulating the variation or revoation of any suh approval or registration or of any ondition or restrition to whih suh an approval or registration is subjet; () about the register maintained under setion 71D; (d) (e) regulating the arrying on of ontrolled ativities; and imposing obligations on approved persons. (2) The regulations may, in partiular, make provision requiring appliations, and other ommuniations with the Treasury, to be made eletronially; as to the proedure for the approval and registration of bodies orporate who are members of the same group and for members of suh a group to be jointly and severally liable for any penalties imposed under (i) the regulations; or Page 62 AT 35 of 1986

63 Aloholi Liquor Duties At 1986 Setion 71 () (d) (e) (f) (ii) Shedule 2B; requiring approved persons to keep and make available for inspetion suh reords relating to ontrolled ativities as may be presribed by or under the regulations; imposing a penalty of an amount presribed by the regulations (whih must not exeed 1,000) for a ontravention of (i) (ii) the regulations; or any ondition or restrition imposed under this Part; for the assessment and reovery of suh a penalty; and for dutiable aloholi liquor (whether or not harged with any duty and whether or not that duty has been paid) to be subjet to forfeiture for a ontravention of (i) this Part or the regulations; or (ii) any ondition or restrition imposed under this Part F Restrition on buying ontrolled liquor wholesale 224 (1) A person may not buy ontrolled liquor wholesale from an Island person or a UK person unless that person is an approved person in relation to the sale. (2) In subsetion (1), approved person inludes a person approved by the Commissioners of Revenue and Customs under setion 88C of the Aloholi Liquor Duties At 1979 (an At of Parliament) G Offenes (1) A person who ontravenes setion 71C(1) by selling ontrolled liquor wholesale is guilty of an offene if the person knows or has reasonable grounds to suspet that the buyer is arrying on a trade or business; and the liquor is for sale or supply in the ourse of that trade or business. (2) A person who ontravenes setion 71C(1) by offering or exposing ontrolled liquor for sale in irumstanes in whih the sale (if made) would be a wholesale sale is guilty of an offene if the person intends to make a wholesale sale of the liquor. (3) A person who ontravenes setion 71C(1) by arranging in the ourse of a trade or business for ontrolled liquor to be sold wholesale, or offered or exposed for sale in irumstanes in whih the sale (if made) would be a wholesale sale, is guilty of an offene if the person intends to arrange for the liquor to be sold wholesale. AT 35 of 1986 Page 63

64 Setion 71 Aloholi Liquor Duties At 1986 (4) A person who ontravenes setion 71F is guilty of an offene if the person knows or has reasonable grounds to suspet that the Island person or the UK person, as the ase may be, from whom the ontrolled liquor is bought is not an approved person in relation to the sale. (5) A person guilty of an offene under this setion is liable on summary onvition to () ustody for a term not exeeding 6 months; a fine; or both. (6) A person guilty of an offene under this setion is liable on onvition on information to ustody for a period not exeeding 7 years; a fine; or () both H Penalties Shedule 2B ontains provision about penalties for ontraventions of this Part I Regulations Regulations under this Part () may make provision whih applies generally or only for speified ases or purposes; may make different provision for different ases or purposes; may inlude inidental, onsequential, transitional or transitory provision; and (d) may onfer a disretion on the Treasury J Groups (1) Two or more bodies orporate are members of a group for the purposes of this Part if eah is established or has a fixed establishment in the Island or the United Kingdom and () one of them ontrols eah of the others; one person (whether a body orporate or an individual) ontrols all of them; or two or more individuals arrying on a business in partnership ontrol all of them. (2) For the purposes of this setion, a body orporate is to be taken to ontrol another body orporate if Page 64 AT 35 of 1986

65 Aloholi Liquor Duties At 1986 Setion 72 it is empowered by or under an enatment to ontrol that body s ativities; or it is that body s holding ompany within the meaning of setion 1 of the Companies At (3) For the purposes of this setion an individual or individuals are to be taken to ontrol a body orporate if the individual or individuals (were the individual or individuals a ompany) would be that body s holding ompany within the meaning of setion 1 of the Companies At 1974; and a body orporate is established or has a fixed establishment in the Island or the United Kingdom if it is so established or has suh an establishment for the purposes of value added tax K Index This Table lists the plaes where some of the expressions used in this Part are defined or otherwise explained. 230 approved person authorised retail sale ontrolled ativity enatment group (in relation to bodies orporate) group sale inidental sale Island person sale of ontrolled liquor UK person wholesale setion 71C(6) setion 71A(5) setion 71A(8) setion 71A(10) setion 71J(1) setion 71A(6) setion 71A(4) setion 71A(9) setion 71A(2) setion 71A(10) setion 71A(3). PART VII MISCELLANEOUS General 72 Publi douments (1) Without prejudie to subsetion (2), the Treasury may by order amend the rate of any duty hargeable under this At. (2) Setion 180 of the Customs and Exise Management At 1986 (Tynwald proedure, appliation of legislation, power to amend and date of ommenement) shall have effet in relation to this At as it has in relation to that At and for this purpose, the referenes in that setion to setion 190 and the Customs and Exise Management At 1979 shall be AT 35 of 1986 Page 65

66 Setion 73 Aloholi Liquor Duties At 1986 onstrued as referenes to setion 76 and the Aloholi Liquor Duties At 1979 respetively. (3) Any order or regulations made under setions 58 or 60 of the At before 1st January 1997 shall have effet (but only if and for so long as the order or regulations would be in fore apart from this subsetion) as if the amendments made to the At by the Aloholi Liquor Duties At 1986 (Amendment) (No. 2) Order 1996 had been made before the making of the order or regulations, and shall be deemed at all times on or after the date so to have had effet Powers in relation to diretions and lienes [P1979/4/91] (1) Diretions given under any provision of this At may make different provision for different irumstanes and may be varied or revoked by subsequent diretion thereunder. (2) The holder of any liene under this At may surrender the liene to the Treasury at any time. (3) Without prejudie to any other provision in this At, the Treasury may in respet of any liene granted under this At at any time impose suh onditions as it sees fit; revoke the liene. 74 Interpretation [P1979/4/4] (1) In this At alohol has the meaning given by setion 2; authorised denaturer means a person authorised under setion 64(1) to denature dutiable aloholi liquor; 232 beer has the meaning given by setion 1; blak beer [Repealed]; 233 brewer and brewer for sale [Repealed] 234 British ompounded spirits means spirits whih have, in the Island or the United Kingdom, had any flavour ommuniated thereto or ingredient or material mixed therewith, not being denatured alohol; 235 ase, in relation to dutiable aloholi liquor, means 1 dozen units eah onsisting of a ontainer holding not less than 65 nor more than 80 Page 66 AT 35 of 1986

67 Aloholi Liquor Duties At 1986 Setion 74 entilitres, or the equivalent of that number of suh units made up wholly or partly of ontainers of a larger or smaller size; ider has the meaning given by setion 1; ompounder means a person holding a liene as a ompounder under setion 17; denatured alohol means denatured alohol within the meaning of setion 68B, and referenes to denaturing a liquor are referenes to subjeting it to any proess by whih it beomes denatured alohol; 236 distiller, means a person holding a distiller s liene under setion 11; distiller s liene has the meaning given by setion 11(1); distiller s warehouse means a plae of seurity provided by a distiller and approved by the Treasury under setion 14(1); distillery means premises where spirits are manufatured, whether by distillation of a fermented liquor or by any other proess; dutiable aloholi liquor has the meaning given by setion 1(1); duty has the meaning given by setion 1(1) and duty-paid, duty-free and referenes to drawbak shall be onstrued aordingly; the Finane At 1994 means the Finane At 1994, an At of Parliament, as it has effet in the Island; 237 general beer duty has the meaning given in setion 31(1ZAA); 238 gravity and original gravity have the meanings given by setion 3; high strength beer duty has the meaning given by setion 32(3); 239 liensed denaturer means a person holding a liene under setion 64(2); 240 limited liene to brew beer [Repealed] 241 made-wine has the meaning given by setion 1; the Management At means the Customs and Exise Management At 1986; methylated spirits [Repealed] 242 pakage, in relation to beer, means to put beer into tanks, asks, kegs, ans, bottles or any other reeptales of a kind in whih beer is distributed to wholesalers or retailers; 243 pakager, in relation to beer, means a person arrying on the business of pakaging beer; 244 produer of made-wine inludes a person who renders made-wine sparkling, and produe, in relation to made-wine, shall be onstrued aordingly; produer of wine inludes a person who renders wine sparkling, and produe, in relation to wine, shall be onstrued aordingly; AT 35 of 1986 Page 67

68 Setion 74 Aloholi Liquor Duties At 1986 retifier means a person holding a liene as a retifier under setion 17; registered brewer has the meaning given by setion 42(1); 245 retailer means, in relation to dutiable aloholi liquor, a person who sells suh liquor by retail; spirits has the meaning given by setion 1; spirits of wine means plain spirits of a strength of not less than 80 per ent. manufatured in the Island; strength in relation to any liquor, has the meaning given by setion 2; wholesale (exept in Part VIA), in relation to dealing in dutiable aloholi liquor, means the sale at any one time to any one person of quantities not less than the following, namely in the ase of spirits, wine or made-wine 9 litres or 1 ase; or in the ase of beer or ider, 20 litres or 2 ases; 246 wholesaler means a person who deals wholesale in dutiable aloholi liquor; wine has the meaning given by setion 1. (2) This At and the other Ats inluded in the Customs and Exise Ats 1986 shall be onstrued as one At but where a provision of this At refers to this At that referene is not to be onstrued as inluding a referene to any of the others. (3) Any expression used in this At or any instrument made under this At to whih a meaning is given by any other At inluded in the Customs and Exise Ats 1986 has, exept where the ontext otherwise requires, the same meaning in this At or in any suh instrument as in that At; and for ease of referene the Table below indiates the expression used in this At to whih a meaning is given by any other suh At Management At ontainer the Customs and Exise Ats 1986 exise duty point 247 exise warehouse goods hoverraft importer Manx Waters night oupier Page 68 AT 35 of 1986

69 Aloholi Liquor Duties At 1986 Setion 75 offier and proper in relation to an offier ship and British ship shipped shipment stores tons register warehouse warehousing regulations. 248 (4) For the purposes of this At (exept in Part VIA), selling by retail, in relation to dutiable aloholi liquor, means the sale at any one time to any one person of quantities not exeeding the following, that is to say in the ase of spirits, wine or made-wine, 9 litres or 1 ase; in the ase of beer or ider, 21 litres or 2 ases Sparkling wines [P1979/4/Sh 1] (1) Subsetions (2) to (7) apply for the purposes of this At. 250 (2) Wine or made-wine whih is for the time being in a losed ontainer is sparkling if, due to the presene of arbon dioxide or any other gas, the pressure in the ontainer, measured at a temperature of 20 C, is not less than 3 bars in exess of atmospheri pressure. 251 (3) Wine or made-wine whih is for the time being in a losed ontainer is sparkling regardless of the pressure in the ontainer if the ontainer has a mushroom-shaped stopper (whether solid or hollow) held in plae by a tie or fastening. 252 (4) Wine or made-wine whih is not for the time being in a losed ontainer is sparkling if it has harateristis similar to those of wine or made-wine whih has been removed from a losed ontainer and whih, before removal, fell within subsetion (2). 253 (5) Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other proess, it either falls within subsetion (2) or takes on suh harateristis as are referred to in subsetion (4). 254 (6) Wine or made-wine whih has not previously been rendered sparkling by virtue of subsetion (5) shall be regarded as having been rendered sparkling if it is transferred into a losed ontainer whih has a mushroom-shaped stopper (whether solid or hollow) held in plae by a tie or fastening. 255 AT 35 of 1986 Page 69

70 Setion 76 Aloholi Liquor Duties At 1986 (7) Wine or made-wine whih is in a losed ontainer and has not previously been rendered sparkling by virtue of subsetions (5) or (6) shall be regarded as having been rendered sparkling if the stopper of its ontainer is exhanged for a stopper of a kind mentioned in subsetion (6) Consequential amendments [P1979/4/92] (1) The enatments speified in Shedule 2 shall be amended in aordane with the provisions of that Shedule. (2) [Repealed] Citation and ommenement (1) This At may be ited as the Aloholi Liquor Duties At 1986 and is inluded in the Ats whih may be ited as the Customs and Exise Ats (2) This At shall ome into operation on suh day as the Treasury may by order appoint, and different days may be appointed for different purposes and different provisions. 258 Page 70 AT 35 of 1986

71 Aloholi Liquor Duties At 1986 Shedule 1 Shedule 1 TABLE OF RATES OF DUTY ON WINE AND MADE-WINE Setions 50 and PART 1 WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22 PER CENT. Desription of wine or made-wine Rates of duty per hetolitre Wine or made-wine of a strength not exeeding 4 per ent Wine or made-wine of a strength exeeding 4 per ent. but not exeeding 5.5 per ent. Wine or made-wine of a strength exeeding 5.5 per ent. but not exeeding 15 per ent. and not being sparkling Sparkling wine or made-wine of a strength exeeding 5.5 per ent. but less than 8.5 per ent. Sparkling wine or sparkling made-wine of a strength of per ent. or of a strength exeeding 8.5 per ent. but not exeeding 15 per ent. Wine or made-wine of a strength exeeding 15 per ent. but not exeeding 22 per ent. PART 2 WINE OR MADE-WINE OF A STRENGTH EXCEEDING 22 PER CENT. 260 Desription of wine or made-wine Wine or made-wine of a strength exeeding 22 per ent. Rates of duty per litre of alohol in the wine or made-wine Shedule 2 AMENDMENT OF ENACTMENTS Setion 76(1) [Sh 2 amended by Liensing At 1995 Sh 4, and amends the following At Brewers At 1874 q.v.] AT 35 of 1986 Page 71

72 Shedule 2A Aloholi Liquor Duties At 1986 Shedule 2A DUTY STAMPS Setion 64A Retail ontainers to be stamped (1) Retail ontainers of aloholi liquors to whih this Shedule applies shall be stamped in suh ases and irumstanes, and with a duty stamp of suh a type, as may be presribed; but subjet to suh exeptions as may be presribed. (2) In this Shedule, retail ontainer, in relation to an aloholi liquor, means a ontainer of a apaity of 35 entilitres or more, and in whih, or from whih, the liquor is intended to be sold by retail. (3) This Shedule applies to the following aloholi liquors spirits of a strength of 30 per ent. or more; 262 wine or made-wine of a strength of 30 per ent. or more. 263 (4) For the purposes of this Shedule a retail ontainer is stamped if it arries a duty stamp of a type mentioned in subparagraph (5) whih has been affixed to the ontainer in a way that omplies with the requirements of regulations under this Shedule, or it arries a label whih has been so affixed to the ontainer and the label inorporates a duty stamp of a type mentioned in subparagraph (5). (5) In this Shedule, duty stamp means any of the following a doument (a type A stamp ) issued by or on behalf of the Treasury or the Commissioners whih (i) (ii) is designed to be affixed to a retail ontainer of aloholi liquor, and indiates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid; a part of a label for a retail ontainer or aloholi liquor (a type B stamp ) whih (i) is inorporated in the label under the authority of the Treasury or the Commissioners, and Page 72 AT 35 of 1986

73 Aloholi Liquor Duties At 1986 Shedule 2A (ii) (6) In sub-paragraph (5) indiates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid. the appropriate duty means the duty hargeable on the quantity and desription of aloholi liquor ontained, or to be ontained, in the retail ontainer to whih the stamp or the label inorporating the stamp is, or is to be, affixed; and Commissioners means the Commissioners of Customs and Exise in the United Kingdom. 2 Power to alter range of liquors, and apaity of retail ontainer, to whih this Shedule applies (1) The Treasury may by order amend sub-paragraph of paragraph 1(2) for the purpose of varying the apaity from time to time speified in that paragraph. (2) The Treasury may by order amend paragraph 1(3) for the purpose of ausing this Shedule to apply to any desription of aloholi liquor to whih it does not apply, or to ease to apply to any desription of aloholi liquor to whih it does apply. 3 Aquisition of and payment for duty stamps (1) The Treasury may by regulations make provision as to the terms and onditions on whih a person may obtain () (d) a type A stamp, authority to inorporate in a label a type B stamp, authority to obtain a label inorporating a type B stamp, authority to affix suh a label to a retail ontainer of aloholi liquor. (2) Regulations under sub-paragraph (1) may in partiular make provision for or in onnetion with requiring a person in presribed ases or irumstanes to pay, or agree to pay, the presribed amount to the Treasury or to a person authorised by the Treasury for this purpose; requiring a person in presribed ases or irumstanes to provide to the Treasury suh seurity as it may require in respet of payment of the appropriate duty. AT 35 of 1986 Page 73

74 Shedule 2A Aloholi Liquor Duties At 1986 (3) An amount presribed for the purposes of sub-paragraph (2) must not exeed the aggregate of an amount representing the appropriate duty, and in the ase of a type A stamp, the ost of issuing the stamp. (4) The whole of an amount payable for a duty stamp shall be treated for the purposes of the Customs and Exise Ats 1986 as an amount due by way of exise duty. (5) In this paragraph, the appropriate duty means the duty hargeable on the quantity and desription of aloholi liquor ontained, or to be ontained, in the retail ontainer to whih the stamp, or the label inorporating the stamp, is to be affixed. 4 Regulations (1) The Treasury may by regulations make provision as to suh matters relating to duty stamps as appear to it to be neessary or expedient. (2) Regulations under this Shedule may in partiular make provision about () (d) (e) the times at whih a retail ontainer must bear a duty stamp inluding the prodution of a label inorporating a type B stamp; the type of duty stamp with whih a retail ontainer is to be stamped in any partiular ase or irumstanes; the design and appearane of a duty stamp (inluding the prodution of a label inorporating a type B stamp); the information that is to appear on a duty stamp; the ost of issuing a type A stamp for the purposes of paragraph 3(3); (f) the proedure for obtaining (g) (h) (i) (ii) (iii) (iv) a type A stamp, authority to inorporate in a label a type B stamp, authority to obtain a label inorporating a type B stamp, authority to affix suh a label to a retail ontainer of aloholi liquor, (inluding provision for setting periods of notie); where on the ontainer a type A stamp, or a label inorporating a type B stamp, is to be affixed; repayment of, or redit in presribed irumstanes and subjet to suh onditions as may be presribed, all or part of a payment made under or by virtue of this Shedule to the Treasury or to a person authorised by the Treasury; Page 74 AT 35 of 1986

75 Aloholi Liquor Duties At 1986 Shedule 2A (i) liability to forfeiture in presribed irumstanes of some or all of a payment made, or seurity provided, under or by virtue of this Shedule to the Treasury or to a person authorised by the Treasury. (3) Regulations under this Shedule may also, in partiular, make provision for or in onnetion with a type A stamp, or a label inorporating a type B stamp, from being used by a person other than in the ase 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 ontainer of aloholi liquor, in the ase of a type B stamp, the person to or for whom authority to obtain the label inorporating the stamp, or to affix that label to a retail ontainer of aloholi liquor, was given by the Treasury. (4) Regulations under this Shedule may also, in partiular, make provision for or in onnetion with requiring a person who is not established, and does not have any fixed establishment, in the Island, in presribed irumstanes, to appoint another person (a duty stamps representative ) to at on his behalf in relation to duty stamps, and as to the rights, obligations or liabilities of duty stamp representatives. (5) The Treasury may, with a view to the protetion of the revenue, make regulations for seuring and olleting duty payable in aordane with this Shedule. (6) Regulations under this Shedule may make different provision for different ases. 5 Offenes of possession, sale et. of unstamped ontainers (1) Exept in suh ases as may be presribed, a person ommits an offene if he is in possession of, transports or displays, or sells, offers for sale or otherwise deals in, unstamped retail ontainers ontaining aloholi liquor to whih this Shedule applies. (2) It is a defene for a person harged with an offene under this paragraph to prove that the retail ontainers in question were not required to be stamped. (3) A person who ommits an offene under this paragraph is liable on summary onvition to a fine not exeeding 5,000. AT 35 of 1986 Page 75

76 Shedule 2A Aloholi Liquor Duties At 1986 (4) A retail ontainer in relation to whih an offene under this paragraph is ommitted is liable to forfeiture (together with its ontents). 6 Offenes of using premises for sale of liquor in or from unstamped ontainers (1) A manager of premises ommits an offene if he suffers the premises to be used for the sale of liquor in an unstamped retail ontainer, or for the sale of liquor that is from an unstamped retail ontainer; and the liquor is aloholi liquor to whih this Shedule applies. (2) It is a defene for a person harged with an offene under this paragraph to prove that the retail ontainer in question was not required to be stamped. (3) A person who ommits an offene under this paragraph is liable on summary onvition to a fine not exeeding 5,000. (4) Where an offene is ommitted under this paragraph, all unstamped retail ontainers of aloholi liquor to whih this Shedule applies that are on the premises at the time of the offene are liable to forfeiture (together with their ontents). (5) For the purposes of this Shedule a person is a manager of premises if he () is entitled to ontrol their use, is entrusted with their management, or is in harge of them. 7 Alohol sales ban following onvition for offene under paragraph 6 (1) A ourt by or before whih a person is onvited of an offene under paragraph 6 may make an order prohibiting the use of the premises in question for the sale of aloholi liquor during a period speified in the order. (2) The period speified in an order under this paragraph shall not exeed six months; and the first day of the period shall be the day speified as suh in the order. (3) If a manager of premises suffers the premises to be used in breah of an order under this paragraph, he ommits an offene and is liable on summary onvition to a fine not exeeding 5, Penalty for altering duty stamps (1) This paragraph applies where a person Page 76 AT 35 of 1986

77 Aloholi Liquor Duties At 1986 Shedule 2A alters a type A stamp, otherwise than in aordane with regulations under this Shedule, after it has been issued, or so alters a type B stamp after the label in whih it is inorporated has been produed. (2) His ondut attrats a penalty under setion 9 of the Finane At 1994 (of Parliament) (ivil penalties), as it has effet in the Island. (3) The stamp, or the label in whih it is inorporated, is liable to forfeiture. 9 Penalty for affixing wrong, altered or forged stamps, or over-labelling (1) This paragraph applies where a person affixes to a retail ontainer that is required to be any of the items mentioned in sub-paragraphs (2) to (5). (2) The first is a type A stamp, or (3) The seond is a label inorporating a type B stamp, if the stamp is not a orret stamp for that ontainer in aordane with regulations made under this Shedule. a type A stamp that has been altered, otherwise than in aordane with regulations under this Shedule, after it has been issued, or a label inorporating a type B stamp if the stamp has been so altered after the label has been produed. (4) The third is an item that purposes to be, but is not a type A stamp, or a label inorporating a type B stamp. (5) The fourth is any label or other item affixed in suh a way as to over up all or part of a type A stamp affixed to the ontainer, or a type B stamp inorporated in a label affixed to the ontainer, exept where the label or other item is so affixed in aordane with regulations under this Shedule. (6) The person s ondut attrats a penalty under setion 9 of the Finane At 1994 (of Parliament) (ivil penalties), as it has effet in the Island. (7) The ontainer is liable to forfeiture (together with its ontents). 10 Penalty for failing to omply with the regulations (1) If a person fails to omply with a requirement imposed by or under regulations under this Shedule AT 35 of 1986 Page 77

78 SCHEDULE 2B Aloholi Liquor Duties At 1986 his ondut attrats a penalty under setion 9 of the Finane At 1994 (of Parliament) (ivil penalties), as it has effet in the Island; any artile in respet of whih he fails to omply with the requirement is liable to forfeiture (inluding, in the ase of a ontainer, its ontents). (2) Regulations under this Shedule may make provision as to the amount by referene to whih penalty under sub-paragraph (1) is to be alulated. 11 Forfeitures of forged, altered or stolen duty stamps (1) The following items are liable to forfeiture. (2) The first is an item that purports to be, but is not a type A stamp, or (3) The seond is (4) The third is a label inorporating a type B stamp. a type A stamp that has been altered, otherwise than in aordane with regulations under this Shedule, after it has been issued, or a label inorporating a type B stamp if the stamp has been so altered after the label has been produed. a type A stamp, or a label inorporating a type B stamp, that is in a person s possession unlawfully. 12 Interpretation In this Shedule duty stamp has the meaning given by paragraph 1(5); presribed means presribed in regulations made by the Treasury; retail ontainer has the meaning given in paragraph 1(2); stamped and unstamped are to be read in aordane with paragraph 1(4); type A stamp has the meaning given by paragraph 1(5); type B stamp has the meaning given by paragraph 1(5). SCHEDULE 2B 264 [Setion 71H] PENALTIES FOR CONTRAVENTIONS OF PART VIA Page 78 AT 35 of 1986

79 Aloholi Liquor Duties At 1986 SCHEDULE 2B 1 Liability to penalty A penalty is payable by a person ( P ) who ontravenes setion 71C(1) or 71F. 2 Amount of penalty (1) If the ontravention is deliberate and onealed, the amount of the penalty is the maximum amount (see paragraph 10). (2) If the ontravention is deliberate but not onealed, the amount of the penalty is 70% of the maximum amount. (3) In any other ase, the amount of the penalty is 30% of the maximum amount. (4) The ontravention is deliberate and onealed if the ontravention is deliberate and P makes arrangements to oneal the ontravention; and deliberate but not onealed if the ontravention is deliberate but P does not make arrangements to oneal the ontravention. 3 Redutions for dislosure (1) Paragraph 4 provides for redutions in penalties under this Shedule where P disloses a ontravention. (2) P disloses a ontravention by () telling the Treasury about it; giving the Treasury reasonable help in identifying any other ontraventions of setion 71C(1) or 71F of whih P is aware; and allowing the Treasury aess to reords for the purpose of identifying suh ontraventions. (3) Dislosure of a ontravention is unprompted if made at a time when P has no reason to believe that the Treasury has disovered or is about to disover the ontravention; and otherwise, is prompted. (4) In relation to dislosure quality inludes timing, nature and extent. 4 (1) Where P disloses a ontravention, the Treasury must redue the penalty to one that reflets the quality of the dislosure. (2) If the dislosure is prompted, the penalty may not be redued below in the ase of a ontravention that is deliberate and onealed, 50% of the maximum amount; in the ase of a ontravention that is deliberate but not onealed, 35% of the maximum amount; and AT 35 of 1986 Page 79

80 SCHEDULE 2B Aloholi Liquor Duties At 1986 () in any other ase, 20% of the maximum amount. (3) If the dislosure is unprompted, the penalty may not be redued below () in the ase of a ontravention that is deliberate and onealed, 30% of the maximum amount; in the ase of a ontravention that is deliberate but not onealed, 20% of the maximum amount; and in any other ase, 10% of the maximum amount. 5 Speial redution (1) If the Treasury thinks it right beause of speial irumstanes, it may redue a penalty under this Shedule. pay. (2) In sub-paragraph (1), speial irumstanes does not inlude ability to (3) In sub-paragraph (1), the referene to reduing a penalty inludes a referene to staying a penalty; and agreeing a ompromise in relation to proeedings for a penalty. 6 Assessment (1) Where P beomes liable for a penalty under this Shedule, the Treasury must () assess the penalty; notify P; and state in the notie the ontravention in respet of whih the penalty is assessed. (2) A penalty under this Shedule must be paid before the end of the period of 30 days beginning with the day on whih notifiation of the penalty is issued. (3) An assessment is to be treated as an amount of duty due from P under this At and may be reovered aordingly. (4) An assessment of a penalty under this Shedule may not be made later than one year after evidene of fats suffiient in the opinion of the Treasury to indiate the ontravention omes to its knowledge. (5) Two or more ontraventions may be treated by the Treasury as a single ontravention for the purposes of assessing a penalty under this Shedule. 7 Reasonable exuse (1) Liability to a penalty does not arise under this Shedule in respet of a ontravention whih is not deliberate if P satisfies the Treasury or (on an appeal made Page 80 AT 35 of 1986

81 Aloholi Liquor Duties At 1986 SCHEDULE 2B to the appeal tribunal) the tribunal that there is a reasonable exuse for the ontravention. (2) For the purposes of sub-paragraph (1), where P relies on any other person to do anything, that is not a reasonable exuse unless P took reasonable are to avoid the ontravention. 8 Companies: offier s liability (1) Where a penalty under this Shedule is payable by a ompany in respet of a ontravention whih was attributable to an offier of the ompany, the offier is liable to pay suh portion of the penalty (whih may be 100%) as the Treasury may speify by written notie to the offier. (2) Sub-paragraph (1) does not allow the Treasury to reover more than 100% of a penalty. (3) In the appliation of sub-paragraph (1) to a body orporate, offier means () (d) a diretor (inluding a shadow diretor); a manager; a seretary; and the registered agent of a limited liability ompany registered pursuant to the Limited Liability Companies At (4) In sub-paragraph (3), shadow diretor means a person in aordane with whose diretions or instrutions the diretors of the ompany are austomed to at. However, a person is not deemed a shadow diretor by means only that the diretors at on advie given by him or her in a professional apaity. (5) In the appliation of sub-paragraph (1) in any other ase, offier means () (d) a diretor; a manager; a seretary; and any other person managing or purporting to manage any of the ompany s affairs. (6) Where the Treasury has speified a portion of a penalty in a notie given to an offier under sub-paragraph (1) () (d) paragraph 5 applies to the speified portion as to a penalty; the offier must pay the speified portion before the end of the period of 30 days beginning with the day on whih the notie is given; sub-paragraphs (3) to (5) of paragraph 6 apply as if the notie were an assessment of a penalty; and paragraph 9 applies as if the offier were liable to a penalty. AT 35 of 1986 Page 81

82 Shedule 3 Aloholi Liquor Duties At 1986 (7) In this paragraph ompany means any body orporate, limited liability ompany or uninorporated assoiation, but does not inlude a partnership. 9 Double jeopardy P is not liable to a penalty under this Shedule in respet of a ontravention in respet of whih P has been onvited of an offene. 10 The maximum amount (1) In this Shedule the maximum amount means 10,000. (2) If it appears to the Treasury that there has been a hange in the value of money sine the last relevant date, it may by regulations substitute for the sum for the time being speified in sub-paragraph (1) suh other sum as appears to it to be justified by the hange. (3) In sub-paragraph (2), relevant date means 26 Marh 2015; and eah date on whih the power onferred by that sub-paragraph has been exerised. (4) Regulations under this paragraph do not apply to any ontravention whih ourred before the date on whih they ome into fore. 11 Appeal tribunal In this Shedule appeal tribunal means the VAT and Duties Tribunal as established pursuant to Shedule 13 to the Value Added Tax At Shedule Page 82 AT 35 of 1986

83 Aloholi Liquor Duties At 1986 Endnotes ENDNOTES Table of Legislation History Legislation Year and No Commenement Table of Renumbered Provisions Original Current Table of Endnote Referenes 1 Subs (2) substituted by SD84/93 and amended by SD484/05. 2 Para [referenes to blak beer] repealed by SD578/12. 3 Subs (3) amended by GC269/88, by SD210/93 and by SD390/93. Para repealed by SD210/93. 4 Subs (4) amended by SD518/94. 5 Words omitted with effet from 1/4/2013 by SD578/12. 6 Subs (5) amended by GC269/88, by SD518/94 and by SD706/96. 7 Subs (6) amended by SD518/94 (with saving), by SD706/96 and by SD685/10 effetive 1/9/ Repealed with effet from 1/4/2013 by SD578/12. 9 Subs (9) repealed by SD240/ Subs (10) added by GC269/ Subs (1) amended by SD84/93 and by SD484/ Subs (4) amended by SD210/93 and by SD227/ Subs (6) amended by SD210/ Subs (7) repealed by SD210/ Subs (8) amended by SD484/ Subs (9) amended by SD484/ Subs (3) amended by SD210/ Subs (4) repealed by SD210/ S 4 amended by SD188/11 effetive 28/3/2011, by SD195/12 effetive 26/03/2012, by SD207/13 effetive 25/03/2013 and by SD2015/0131 effetive 23/03/ S 5 repealed by SD578/12 with effet from 1 April AT 35 of 1986 Page 83

84 Endnotes Aloholi Liquor Duties At S 5A repealed by SD453/ S 5A inserted by SD152/ Subs (2) amended by SD461/ Subs (3) added by SD570/ S 7 substituted by GC269/88. Subs (4) added by SD570/ S 8 repealed by SD484/ Subs (1) amended by SD484/ Subs (2) amended by SD461/ Subs (3) added by SD570/ Subs (4) added by SD570/ Subs (2) added by SD570/ Subs (3) added by SD570/ Subs (4) added by SD570/ Subs (3) amended by SD377/ Subs (4) repealed by SD592/ Subs (6) amended by SD461/ Subs (7) repealed by SD461/ Subs (8) amended by SD461/ S 13 repealed by SD592/ Subs (4) repealed by SD592/ Subs (5) substituted by SD461/ Subs (7) amended by SD461/ Subs (8) repealed by SD461/ Subs (2) amended by SD461/ Para amended by SD461/ Subs (1) amended by Polie Powers and Proedures At 1998 s Fine as inreased by Criminal Justie (Penalties, Et.) At 1993 s Subs (4) amended by SD377/ Subs (5) repealed by SD592/ Subs (6) amended by SD461/ Subs (4) amended by SD461/ Subs (5) repealed by SD461/ Subs (1) amended by SD461/ Subs (2) amended by SD461/ S 20 repealed by SD592/ S 21 repealed by SD578/12 Artile 3(4). 57 S 22 repealed by SD377/ S 23 repealed by SD592/ Para (d) amended by SD210/ Fine as inreased by Criminal Justie (Penalties, Et.) At 1993 s Fine as inreased by Criminal Justie (Penalties, Et.) At 1993 s 1. Page 84 AT 35 of 1986

85 Aloholi Liquor Duties At 1986 Endnotes 62 Subs (3) amended by Polie Powers and Proedures At 1998 s S 25 repealed by SD592/ S 26 repealed by GC13/ S 27 repealed by SD592/ Para () amended by GC269/ Para (d) repealed by GC269/ Subs (1) amended by SD461/ Para amended by GC269/ Subs (5) amended by SD461/ Subs (2) substituted by SD461/ S 30 repealed by SD592/ Heading substituted by SD664/ Subs (1) amended by SD240/ Subs (1ZAA) inserted by SD664/ Referene to the duty replaed by SD664/ Para (za) inserted by SD664/11 and duty rate varied by SD207/13, by SD2014/113 and by SD2015/0131 effetive 23/03/ Para amended by SD188/11 effetive 28/3/2011 and by SD664/11. Duty rate varied by SD195/12 effetive 26/3/2012, by SD207/13 effetive 25/03/2013, by SD2014/113 effetive 24/03/2014 and by SD2015/0131 effetive 23/03/ Para amended by SD664/ Para () amended by SD664/ Subs (1AA) inserted by SD240/ Subs (1A) inserted by SD390/93 and amended by SD664/ Para amended by SD664/ S 31 substituted by SD210/ Cross-heading substituted by SD664/11 86 S 31A inserted by SD240/ Subs (5) amended by SD664/ S 31B inserted by SD240/ Para amended by SD425/ Subs (5) amended by SD425/ Subs (6) amended by SD425/ Subs (10) amended by SD425/ S 31C inserted by SD240/ Heading substituted by SD664/ Subs (2) substituted by SD664/ Subs (6A) inserted by SD425/ Subs (6B) inserted by SD425/ Subs (7) substituted by SD425/ S 31D inserted by SD240/02. Subs (8) substituted by SD425/ Para amended by SD425/04. AT 35 of 1986 Page 85

86 Endnotes Aloholi Liquor Duties At Subs (6) amended by SD425/ Subs (7) amended by SD425/ Subs (11) amended by SD425/ S 31E inserted by SD240/ Setion 31F heading substituted by SD664/ Subs (2) substituted by SD664/ Subs (9A) inserted by SD425/ Subs (9B) inserted by SD425/ S 31F inserted by SD240/02. Subs (10) amended by SD425/ Para amended by SD664/ Para amended by SD664/ Para amended by SD664/ Words substituted by SD664/ Para amended by SD644/ S 31G inserted by SD240/ Subs (1) amended by SD664/ S 31H inserted by SD522/ Duty rate varied by SD207/13 effetive 25/03/2013, by SD2014/113 effetive 24/03/2014 and by SD2015/0131 effetive 23/03/ S 32 inserted by SD664/ Original setions 32 to 35 repealed by SD210/ S 36 substituted by SD210/93 amended by SD664/ Subs (8) amended by SD461/ S 36A inserted by SD210/ Para amended by SD210/ Para repealed by SD390/ Para amended by SD390/ Subs (2) amended by SD390/ Subs (3) substituted by SD210/93 and amended by SD390/ Subs (4) amended by SD210/93 and by SD390/ Subs (6) amended by GC269/ S 38 repealed by SD390/ Subs (1) amended by SD210/ Subs (2) amended by SD461/ Para substituted by GC269/88 and amended by SD390/ Para repealed by SD390/ Para () inserted by GC269/ Subs (1) amended by GC269/ Subs (2) repealed SD210/ S 41 substituted by SD210/93. Subs (2) amended by SD461/ Subs (5) amended by SD461/ S42 substituted by SD210/93. Subs (6) amended by SD461/94. Page 86 AT 35 of 1986

87 Aloholi Liquor Duties At 1986 Endnotes 142 S 43 repealed by SD210/ Para (k) added by SD522/ Opening words of subsetion (1) amended by SD664/ S 44 substituted by SD210/93. Subs (3) substituted by SD461/ Subs (1) amended by SD210/ Subs (2) amended by SD210/93 and SD664/ S 46 repealed by SD210/ S 47 repealed by SD390/ Ss 48 and 49 repealed by SD210/ Subs (1) amended by SD390/ Subs (4) added by GC269/88 and amended by SD522/02 and by SD592/ Subs (1) amended by SD390/ Para (aa) inserted by SD390/ Subs 51(2) amended by SD578/ Para (d) amended by GC269/88 and by SD592/ Para (e) repealed by SD390/ Subs (3) added by GC269/88 and amended by SD592/ Subs (4) repealed by SD390/ S 51A repealed by SD592/ S 51B inserted by SD706/ Para (e) amended by SD227/ Subs (2) amended by SD461/ S 53 amended by SD84/ Subs (1) amended by SD390/ Subs (2) repealed by SD390/ Para substituted with savings by SD518/ Subs (1) substituted by GC269/ Subs (2) substituted by SD461/ Subs (1A) inserted by GC269/ Subs (2) amended by SD461/ Subs (1) amended by SD377/ Para amended by SD706/96, by SD188/11 effetive 28/3/2011, by SD195/12 effetive 26/3/2012, by SD207/13 effetive 25/03/2013 and by SD2015/0131 effetive 23/03/ Para (aa) inserted by SD706/96 and amended by SD188/11 effetive 28/3/2011, by SD195/12 effetive 26/3/2012, by SD207/13 effetive 25/03/2013 and by SD2014/113 effetive 24/03/ Para amended by SD188/11 effetive 28/3/2011, by SD207/13 effetive 25/03/2013 and by SD2015/0131 effetive 23/03/ Subs (1A) inserted by SD377/ Subs (2) amended by SD461/ Para (g) added by SD509/01. AT 35 of 1986 Page 87

88 Endnotes Aloholi Liquor Duties At Subs (4) amended by SD461/ Subs (5) added by SD706/ S 58A inserted by SD706/ S 58B inserted by SD706/ Subs (2) added by GC269/ Subs (1A) inserted by SD706/ Subs (2) amended by SD461/ S 60A inserted by SD390/ S 60B inserted by SD453/ S 61 repealed by SD592/ S 62 repealed by SD210/ S 63 repealed by SD268/ Subs (1) amended by SD484/ Subs (2) amended by SD484/ Subs (5) amended by SD461/94 and by SD484/ Subs (7) amended by SD484/ S 64A inserted by SD573/04 and made operative by SD74/06 w.e.f. 1/3/ Para amended by SD484/ Para amended by SD484/ Para () amended by SD484/ Para (d) amended by SD484/ Para (e) amended by SD484/ Para (f) amended by SD484/ Para (g) amended by SD484/ Para (h) amended by SD484/ Para (aa) inserted by SD484/ Para amended by SD484/ Subs (4) amended by SD461/ Subs (5) amended by SD461/94 and by SD484/ Subs (6) amended by SD461/94 and by SD484/ S 66 substituted by SD484/ S 67 amended by SD484/ Fine as inreased by Criminal Justie (Penalties, Et.) At 1993 s Subs (3) amended by SD484/ S 68A inserted by SD390/ S 68B inserted by SD484/05. Subs (4) amended by SD101/ Fine as inreased by Criminal Justie (Penalties, Et.) At 1993 s S 70 repealed by SD592/ Part VIA inserted by SD2015/ S 71A inserted by SD2015/ S 71B inserted by SD2015/0162. Page 88 AT 35 of 1986

89 Aloholi Liquor Duties At 1986 Endnotes 220 Subs (1) not in operation until 1 January 2016 [see SD2015/0162 Art 2(2)]. 221 S 71C inserted by SD2015/0162, see transitional provisions in SD2015/0162 Arts 2(4) & (5). 222 S 71D inserted by SD2015/ S 71E inserted by SD2015/ S 71F not in operation [see SD2015/0162 Art 2(3)]. 225 S 71F inserted by SD2015/ S 71G inserted by SD2015/ S 71H inserted by SD2015/ S 71I inserted by SD2015/ S 71J inserted by SD2015/ S 71K inserted by SD2015/ Subs (3) added by SD227/97. See SD706/ Definition of authorised denaturer, previously definition of authorised methylator, substituted by SD484/ Definition of blak beer repealed by SD578/ Definitions of brewer and brewer for sale repealed by SD210/ Definition of British ompounded spirits amended by SD484/ Definition of denatured alohol inserted by SD484/ Definition of the Finane At 1994 inserted by SD461/ Definition of general beer duty inserted by SD664/ Definition of high strength beer duty inserted by SD664/ Definition of liensed denaturer, previously definition of liensed methylator, substituted by SD484/ Definition of limited liene to brew beer repealed by SD210/ Definition of methylated spirits repealed by SD484/ Definition of pakage inserted by SD210/ Definition of pakager inserted by SD210/ Definition of registered brewer inserted by SD210/ Definition of wholesale amended by SD2015/ Item inserted by SD2015/ Subs (3) amended by Territorial Sea (Consequential Provisions) At 1991 Shs 1 and Subs (4) amended by SD2015/ Subs (1) substituted by SD390/ Subs (2) substituted by SD390/ Subs (3) substituted by SD390/ Subs (4) substituted by SD390/ Subs (5) added by SD390/ Subs (6) added by SD390/ Subs (7) added by SD390/ Subs (2) repealed by Statute Law Revision At 1992 Sh 2. AT 35 of 1986 Page 89

90 Endnotes Aloholi Liquor Duties At ADO (whole At) 1/4/1987 (GC53/87). 259 Sh 1 substituted by SD195/12, by SD207/13 and by SD2014/ Part 2 substituted by SD2015/0131 effetive 23/03/ Shedule 2A inserted by SD573/04 and made operative by SD74/06 w.e.f. 1/3/ Item amended by SD41/ Item amended by SD41/ Sh 2B inserted by SD2015/ Sh 3 repealed by Statute Law Revision At 1992 Sh 2. Page 90 AT 35 of 1986