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Session 2003 - 04
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Finance Bill
Schedule 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979
251

Schedules
Schedule 1
Section 4

New Schedule 2A to the Alcoholic Liquor Duties Act 1979

The Schedule inserted before Schedule 3 to the Alcoholic Liquor Duties Act
1979 (c. 4) is as follows—
5
“Schedule 2A
Duty stamps
Retail containers to be stamped
1     (1)
Retail containers of alcoholic liquors to which this Schedule
applies shall be stamped—
10
(a)
in such cases and circumstances as may be prescribed; but
(b)
subject to such exceptions as may be prescribed.
      (2)
In this Schedule “retail container”, in relation to an alcoholic
liquor, means a container—
(a)
of a capacity of 35 centilitres or more, and
15
(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.
20
      (4)
For the purposes of this Schedule a retail container is “stamped”
if—
(a)
it carries a duty stamp, and
(b)
the stamp has been affixed to the container in a way that
complies with the requirements of regulations under this
25
Schedule.
      (5)
In this Schedule “duty stamp” means a document issued by or on
behalf of the Commissioners which—
(a)
is designed to be affixed to a retail container of alcoholic
liquor, and
30
(b)
indicates that an amount representing some or all of the
appropriate duty has been paid (or agreed to be paid), or
that security for payment of the appropriate duty has been
provided, to the Commissioners.
      (6)
In sub-paragraph (5) “the appropriate duty” means the duty
35
chargeable on the quantity and description of alcoholic liquor

Finance Bill
Schedule 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979
252

contained, or to be contained, in the retail container to which the
document is, or is to be, affixed.
Power to alter range of liquors, and capacity of retail container, to which this
Schedule applies
2     (1)
The Treasury may by order made by statutory instrument amend
5
paragraph (a) of paragraph 1(2) above for the purpose of varying
the capacity from time to time specified in that paragraph.
      (2)
The Treasury may by order made by statutory instrument amend
paragraph 1(3) above for the purpose of causing this Schedule—
(a)
to apply to any description of alcoholic liquor to which it
10
does not apply, or
(b)
to cease to apply to any description of alcoholic liquor to
which it does apply.
      (3)
A statutory instrument containing an order under this paragraph
shall not be made unless a draft of the instrument has been laid
15
before, and approved by a resolution of, the House of Commons.
Issue of and payment for duty stamps
3     (1)
A duty stamp shall be issued only if a person—
(a)
has paid, or agreed to pay, the prescribed amount to the
Commissioners or to a person authorised by the
20
Commissioners for this purpose, or
(b)
has provided to the Commissioners such security as they
may require in respect of payment of the appropriate duty.
      (2)
An amount prescribed for the purposes of sub-paragraph (1)(a)
above must not exceed the aggregate of—
25
(a)
an amount representing the appropriate duty, and
(b)
the cost of issuing the stamp.
      (3)
The whole of an amount payable for a duty stamp shall be treated
for the purposes of the Customs and Excise Acts 1979 as an
amount due by way of excise duty.
30
      (4)
In this paragraph “the appropriate duty” means the duty
chargeable on the quantity and description of alcoholic liquor
contained, or to be contained, in the retail container to which the
stamp is to be affixed.
Regulations
35
4     (1)
The Commissioners may by regulations make provision as to such
matters relating to duty stamps as appear to them to be necessary
or expedient.
      (2)
Regulations under this Schedule may in particular make provision
about—
40
(a)
when a retail container is required to be stamped;
(b)
the design and appearance of a duty stamp;
(c)
the information that is to appear on a duty stamp;
(d)
the cost of issuing a duty stamp for the purposes of
paragraph 3(2)(b) above;
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Finance Bill
Schedule 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979
253

(e)
the procedure for acquiring a duty stamp (including
provision setting periods of notice);
(f)
where on the container a duty stamp is to be affixed;
(g)
repayment of, or credit for, all or part of the price of a duty
stamp in prescribed circumstances and subject to such
5
conditions as may be prescribed;
(h)
liability to forfeiture in prescribed circumstances of some
or all of a payment made, or security provided, under or by
virtue of this Schedule to the Commissioners or to a person
authorised by the Commissioners.
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      (3)
Regulations under this Schedule may also, in particular, make
provision for or in connection with preventing a duty stamp from
being used by a person other than the person to or for whom it was
issued.
      (4)
Regulations under this Schedule may also, in particular, make
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provision—
(a)
for or in connection with requiring a person who is not
established, and does not have any fixed establishment, in
the United Kingdom, in prescribed circumstances, to
appoint another person (a “duty stamps representative”)
20
to act on his behalf in relation to duty stamps, and
(b)
as to the rights, obligations or liabilities of duty stamps
representatives.
      (5)
The Commissioners may, with a view to the protection of the
revenue, make regulations for securing and collecting duty
25
payable in accordance with this Schedule.
      (6)
Regulations under this Schedule may make different provision for
different cases.
Offences of possession, sale etc of unstamped containers
5     (1)
Except in such cases as may be prescribed, a person commits an
30
offence if he—
(a)
is in possession of, transports or displays, or
(b)
sells, offers for sale or otherwise deals in,

unstamped retail containers containing alcoholic liquor to which
this Schedule applies.
35
      (2)
It is a defence for a person charged with an offence under this
paragraph to prove that the retail containers in question were not
required to be stamped.
      (3)
A person who commits an offence under this paragraph is liable
on summary conviction to a fine not exceeding level 5 on the
40
standard scale.
      (4)
A retail container in relation to which an offence under this
paragraph is committed is liable to forfeiture (together with its
contents).
Offence of using premises for sale of liquor in or from unstamped containers
45
6     (1)
A manager of premises commits an offence if—

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Schedule 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979
254

(a)
he suffers the premises to be used for the sale of liquor in
an unstamped retail container, or for the sale of liquor that
is from an unstamped retail container; and
(b)
the liquor is alcoholic liquor to which this Schedule
applies.
5
      (2)
It is a defence for a person charged with an offence under this
paragraph to prove that the retail container in question was not
required to be stamped.
      (3)
A person who commits an offence under this paragraph is liable
on summary conviction to a fine not exceeding level 5 on the
10
standard scale.
      (4)
Where an offence is committed under this paragraph, all
unstamped retail containers of alcoholic liquor to which this
Schedule applies that are on the premises at the time of the offence
are liable to forfeiture (together with their contents).
15
      (5)
For the purposes of this Schedule a person is a “manager” of
premises if he—
(a)
is entitled to control their use,
(b)
is entrusted with their management, or
(c)
is in charge of them.
20
Alcohol sales ban following conviction for offence under paragraph 6
7     (1)
A court by or before which a person is convicted of an offence
under paragraph 6 above may make an order prohibiting the use
of the premises in question for the sale of alcoholic liquors during
a period specified in the order.
25
      (2)
The period specified in an order under this paragraph shall not
exceed six months; and the first day of the period shall be the day
specified as such in the order.
      (3)
If a manager of premises suffers the premises to be used in breach
of an order under this paragraph, he commits an offence and is
30
liable on summary conviction to a fine not exceeding level 5 on the
standard scale.
Penalty for altering duty stamps
8
If a person alters a duty stamp, otherwise than in accordance with
regulations under this Schedule, after it has been issued—
35
(a)
his conduct attracts a penalty under section 9 of the
Finance Act 1994 (civil penalties), and
(b)
the stamp is liable to forfeiture.
Penalty for affixing wrong, altered or forged stamps, or over-labelling
9     (1)
This paragraph applies where a person affixes to a retail container
40
that is required to be stamped—
(a)
a duty stamp that is not a correct stamp for that container
in accordance with regulations made under this Schedule,

Finance Bill
Schedule 1 — New Schedule 2A to the Alcoholic Liquor Duties Act 1979
255

(b)
a duty stamp that has been altered, otherwise than in
accordance with regulations under this Schedule, after
being issued,
(c)
an item that purports to be, but is not, a duty stamp, or
(d)
any label or other item in such a way as to cover up all or
5
part of a duty stamp affixed to the container.
      (2)
The person’s conduct attracts a penalty under section 9 of the
Finance Act 1994 (civil penalties).
      (3)
The container is liable to forfeiture (together with its contents).
Penalty for failing to comply with regulations
10
10    (1)
If a person fails to comply with a requirement imposed by or
under regulations under this Schedule—
(a)
his conduct attracts a penalty under section 9 of the
Finance Act 1994 (civil penalties);
(b)
any article in respect of which he fails to comply with the
15
requirement is liable to forfeiture.
      (2)
Regulations under this Schedule may make provision as to the
amount by reference to which the penalty under sub-paragraph
(1)(a) above is to be calculated.
Forfeiture of forged, altered or stolen duty stamps
20
11
The following are liable to forfeiture—
(a)
an item that purports to be, but is not, a duty stamp;
(b)
a duty stamp that has been altered, otherwise than in
accordance with regulations under this Schedule, after
being issued;
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(c)
a duty stamp that is in a person’s possession unlawfully.
Interpretation
12
In this Schedule—

“duty stamp” has the meaning given by paragraph 1(5)
above;
30

“prescribed” means prescribed in regulations made by the
Commissioners;

“retail container” has the meaning given by paragraph 1(2)
above;

“stamped” and “unstamped” are to be read in accordance
35
with paragraph 1(4) above.”.