Spirits Act 1880

Spirits Act 1880[a]
Act of Parliament
Parliament of the United Kingdom
Long titleAn Act to consolidate and amend the Law relating to the Manufacture and Sale of Spirits.
Citation43 & 44 Vict. c. 24
Territorial extent United Kingdom
Dates
Royal assent26 August 1880
Commencement1 January 1881[b]
Repealed1 January 1953
Other legislation
AmendsSee § Repealed enactments
Repeals/revokesSee § Repealed enactments
Amended by
Repealed byCustoms and Excise Act 1952
Status: Repealed
Text of statute as originally enacted

The Spirits Act 1880 (43 & 44 Vict. c. 24) was an act of the Parliament of the United Kingdom that consolidated enactments related to the manufacture and sale of spirits in the United Kingdom.

Provisions

Repealed enactments

Section 164 of the act repealed 23 enactments, listed in the fifth schedule to the act.[1]

Citation Description Extent of repeal
10 Will. 3 c. 4[c] Distillation Act 1698 An Act to prohibit the excessive distilling of spirits and low wines from corn, and against the exporting of beer and ale, and to prevent frauds on distillers. Sections five and eight.[d]
30 Geo. 3 c. 38 Retail of Liquors Act 1790 An Act for repealing the duties upon licences for retailing wine and sweets and upon licences for retailing distilled spirituous liquors, and for granting other duties in lieu thereof. Section fifteen.[d]
4 Geo. 4 c. 94 Duties on Spirits Act 1823 An Act to grant certain duties of Excise upon spirits distilled from corn or grain in Scotland and Ireland, and upon licences for stills for making such spirits; and to provide for the better collecting and securing such duties, and for the warehousing of such spirits without payment of duty. The whole act.
6 Geo. 4 c. 80 Duties on Spirits Act 1825 An Act to repeal the duties payable in respect of spirits distilled in England, and of licences for distilling, rectifying, or compounding such spirits, and for the sale of spirits, and to impose other duties in lieu thereof; and to provide other regulations for the collection of the said duties, and for the sale of spirits, and for the warehousing of such spirits without payment of duty, for exportation. Section one hundred and forty-five.[d]
18 & 19 Vict. c. 38 Spirit of Wine Act 1855 An Act to allow spirit of wine to be used duty free in the arts and manufactures of the United Kingdom. The whole act, except section three.
18 & 19 Vict. c. 94 Excise Act 1855 An Act to impose increased rates of duty of Excise on spirits distilled in the United Kingdom, to allow malt, sugar, and molasses to be used duty free in the distilling of spirits, in lieu of allowances and drawbacks on such spirits, sugar, and molasses respectively; and to amend the laws relating to the duties of excise. Section fourteen in part, namely, the words "and all malt to be used in the distillery shall be ground by metal rollers only."
23 & 24 Vict. c. 114 Spirits Act 1860 An Act to reduce into one Act and to amend the excise regulations relating to the distilling, rectifying, and dealing in spirits. The whole act.
24 & 25 Vict. c. 21 Revenue (No. 1) Act 1861 An Act for granting to Her Majesty certain duties of Excise and stamps. Section two in part, namely, from "and any licensed" to the end of the section.
24 & 25 Vict. c. 91 Revenue (No. 2) Act 1861 An Act to amend the laws relating to the Inland Revenue. Sections three, four, six, and twelve.
27 & 28 Vict. c. 12 Warehousing of British Spirits Act 1864 An Act to amend the laws relating to the warehousing of British spirits. Sections twenty-three, twenty-seven, twenty-eight, and twenty-nine.
28 & 29 Vict. c. 96 Revenue (No. 2) Act 1865 An Act to amend the laws relating to the Inland Revenue. The whole act, except section twelve.
28 & 29 Vict. c. 98 Warehousing of British Compounded Spirits Act 1865 An Act to allow British compounded spirits to be warehoused upon drawback. The whole act.
29 & 30 Vict. c. 64 Inland Revenue Act 1866 An Act to amend the laws relating to the Inland Revenue. Sections seven, eight, and nine.
30 & 31 Vict. c. 27 Warehoused British Spirits Act 1867 An Act to allow warehoused British spirits to be bottled for home consumption. The whole act.
31 & 32 Vict. c. 124 Inland Revenue Act 1868 An Act to amend the laws relating to the Inland Revenue. Sections three, four, and five.
32 & 33 Vict. c. 103 Customs and Excise Warehousing Act 1869 An Act to amend the law relating to the warehousing of wines and spirits in Customs and Excise warehouses, and for other purposes relating to Customs and Inland Revenue. Sections two, six, eight, twelve, thirteen, and fifteen (except section seven), so far as they relate to spirits, and sections fourteen and sixteen.
34 & 35 Vict. c. 103 House Tax Act 1871 An Act to amend the law relating to the Customs and Inland Revenue. Sections twenty-one, twenty-two, and twenty-three.
37 & 38 Vict. c. 16 Customs and Inland Revenue Act 1874 An Act to grant certain duties of Customs and Inland Revenue, to repeal and alter other duties, and to amend the laws relating to Customs and Inland Revenue. Sections nineteen and twenty.
38 & 39 Vict. c. 23 Customs and Inland Revenue Act 1875 An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the laws relating to Customs and Inland Revenue. Section ten.
39 & 40 Vict. c. 16 Customs and Inland Revenue Act 1876 An Act to grant and alter certain duties of Customs and Inland Revenue, and to amend the laws relating to Customs and Inland Revenue. Section three.
39 & 40 Vict. c. 35 Customs Tariff Act 1876 An Act for consolidating the Duties of Customs. Section three in part, namely, the words "or Inland Revenue," "or Excise," "respectively," and "or Inland Revenue respectively." Section four in part, namely, the words "or Inland Revenue" and "or Inland Revenue respectively."
40 & 41 Vict. c. 13 Customs, Inland Revenue, and Savings Banks Act 1877 An Act to grant certain duties of Customs and Inland Revenue, and to amend the laws relating to Customs, Inland Revenue, and savings banks. Section eleven.
41 & 42 Vict. c. 15 Customs and Inland Revenue Act 1878 An Act to grant certain duties of Customs and Inland Revenue, to alter other duties, and to amend the laws relating to Customs and Inland Revenue. Section twenty-four.

Subsequent developments

The Statute Law Revision Act 1894 (57 & 58 Vict. c. 56) removed section 2 (which provided for the commencement of the act), provisions applying the act to Scotland from sections 144, 145, and 146, savings provisions from section 164, and the fifth schedule.[2] The Finance (No. 2) Act 1945 (9 & 10 Geo. 6 c. 13) increased certain penalties, repealed provisions relating to allowances on exported or used spirits, and empowered the Commissioners to make regulations substituting for the act's provisions as applied to distillers.[3]

The whole act was repealed by section 320(1) of, and part I of the twelfth schedule to, the Customs and Excise Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2 c. 44), which came into operation on 1 January 1953.[4]

Notes

  1. ^ Section 1.
  2. ^ Section 2.
  3. ^ This is the citation in The Statutes of the Realm.
  4. ^ a b c This was the remaining part of the act in force.,

References

  1. ^ "Spirits Act 1880", legislation.gov.uk, The National Archives, Vict/43-44 c. 24
  2. ^ "Statute Law Revision Act 1894", legislation.gov.uk, The National Archives, Vict/57-58 c. 56
  3. ^ "Finance (No. 2) Act 1945", legislation.gov.uk, The National Archives, Geo6/9-10 c. 13
  4. ^ "Customs and Excise Act 1952", legislation.gov.uk, The National Archives, Geo6and1Eliz2/15-16 c. 44
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