SCHEDULE 1 New Schedule 2A to the Alcoholic Liquor Duties Act 1979
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 1 New Schedule 2A to the Alcoholic Liquor Duties Act 1979

Section 4

The Schedule inserted before Schedule 3 to the Alcoholic Liquor Duties Act 1979 (c 4) is as follows—

“SCHEDULE 2A
Duty Stamps
Section 64A
Retail containers to be stamped
1

(1)     Retail containers of alcoholic liquors to which this Schedule applies shall be stamped—

(a)     in such cases and circumstances, and with a duty stamp of such a type, as may be prescribed; but

(b)     subject to such exceptions as may be prescribed.

(2)     In this Schedule “retail containerâ€, in relation to an alcoholic liquor, means a container—

(a)     of a capacity of 35 centilitres or more, and

(b)     in which, or from which, the liquor is intended to be sold by retail.

(3)     This Schedule applies to the following alcoholic liquors—

(a)     spirits;

(b)     wine or made-wine of a strength exceeding 22 per cent.

(4)     For the purposes of this Schedule a retail container is “stamped†if—

(a)     it carries a duty stamp of a type mentioned in sub-paragraph (5)(a) below which has been affixed to the container in a way that complies with the requirements of regulations under

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