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Schedule 1


New Schedule 2A to the Alcoholic Liquor Duties Act 1979



Amendments made: No. 50, in page 265, line 11, after 'circumstances', insert



', and with a duty stamp of such a type,'.

No. 51, in page 265, line 23, leave out lines 23 to 26 and insert—



'(   )   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 this Schedule, or



(   )   it carries a label which has been so affixed to the container and the label incorporates a duty stamp of a type mentioned in sub-paragraph (5)(b) below.'.

 
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No. 52, in page 265, line 27, leave out from 'means' to end of line 34 and insert 'any of the following—



(a)   a document (a "type A stamp") issued by or on behalf of the Commissioners which—



(i)   is designed to be affixed to a retail container of alcoholic liquor, and



(ii)   indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid;



(b)   a part of a label for a retail container of alcoholic liquor (a "type B stamp") which—



(i)   is incorporated in the label under the authority of the Commissioners, and



(ii)   indicates that the appropriate duty, or an amount representing some or all of the appropriate duty, has been (or is to be) paid.'.

No. 53, in page 266, line 2, leave out 'document' and insert



'stamp, or the label incorporating the stamp,'.

No. 54, in page 266, line 18, leave out lines 18 to 23 and insert—

'3   (1)   The Commissioners may by regulations make provision as to the terms and conditions on which a person may obtain—



(a)   a type A stamp,



(b)   authority to incorporate in a label a type B stamp,



(c)   authority to obtain a label incorporating a type B stamp,



(d)   authority to affix such a label to a retail container of alcoholic liquor.



(1A)   Regulations under sub-paragraph (1) above may in particular make provision for or in connection with—



(a)   requiring a person in prescribed cases or circumstances to pay, or agree to pay, the prescribed amount to the Commissioners or to a person authorised by the Commissioners for this purpose;



(b)   requiring a person in prescribed cases or circumstances to provide to the Commissioners such security as they may require in respect of payment of the appropriate duty.'.

No. 55, in page 266, line 24, leave out '(1)(a)' and insert '(1A)(a)'.

No. 56, in page 266, line 27, at beginning insert



'in the case of a type A stamp,'.

No. 57, in page 266, line 27, at end insert—



'(   )   Regulations under sub-paragraph (1) above may also in particular make provision for or in connection with requiring or enabling the Commissioners to bear, in prescribed circumstances, in the case of a type B stamp, all or part of so much of the cost of producing the label as is attributable to the incorporation in it of the stamp.'.

No. 58, in page 266, line 34, after 'stamp' insert



', or the label incorporating the stamp,'.

No. 59, in page 266, line 41, leave out line 41 and insert—



'(   )   the times at which a retail container must bear a duty stamp;



(   )   the type of duty stamp (see paragraph 1(5)) with which a retail container is to be stamped in any particular case or circumstances;'.

No. 60, in page 266, line 42, at end insert



'(including the production of a label incorporating a type B stamp)'.

No. 61, in page 266, line 44, leave out 'duty' and insert 'type A'.


 
6 Jul 2004 : Column 808
 

No. 62, in page 267, line 1, leave out lines 1 and 2 and insert—



'(   )   the procedure for obtaining—



(i)   a type A stamp,



(ii)   authority to incorporate in a label a type B stamp,



(iii)   authority to obtain a label incorporating a type B stamp,



(iv)   authority to affix such a label to a retail container of alcoholic liquor,



(including provision setting periods of notice);'.

No. 63, in page 267, line 3, leave out 'duty stamp' and insert



'type A stamp, or a label incorporating a type B stamp,'.

No. 64, in page 267, line 4, leave out from 'for,' to end of line 6 and insert



'in prescribed circumstances and subject to such conditions as may be prescribed, all or part of a payment made under or by virtue of this Schedule to the Commissioners or to a person authorised by the Commissioners;'.

No. 65, in page 267, line 12, leave out from 'preventing' to end of line 14 and insert



'a type A stamp, or a label incorporating a type B stamp, from being used by a person other than—



(a)   in the case 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 container of alcoholic liquor,



(b)   in the case of a type B stamp, the person to or for whom authority to obtain the label incorporating the stamp, or to affix that label to a retail container of alcoholic liquor, was given by the Commissioners.'.

No. 66, in page 268, line 34, leave out lines 34 to 38 and insert—

'   (   )   This paragraph applies where a person—


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