The Duties on Spirits etc. (Scotland) Act 1820 (1 Geo. 4. c. 74) was an act of the Parliament of the United Kingdom that consolidated enactments related to the distillation of spirits in Scotland.[1]
| Act of Parliament | |
| Long title | An Act to grant certain Duties in Scotland upon Wash and Spirits made from Corn or Grain, and upon Licences for making and keeping of Stills; and to consolidate and amend the Laws for the Distillation of such Spirits for Home Consumption; and for better preventing private Distillation in Scotland. |
|---|---|
| Citation | 1 Geo. 4. c. 74 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 24 July 1820 |
| Commencement | 10 November 1820[a] |
| Expired | 10 November 1822[a] |
| Repealed | 5 August 1873 |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Repealed by | Statute Law Revision Act 1873 |
Status: Repealed | |
| Text of statute as originally enacted | |
Provisions
editSection 1 of the act repealed "all and singular the Rules Regulations Restrictions and Provisions for the Ex traction Manufacture Distillation Rectification and Compound ing of Spirits from Corn or Grain malted or unmalted for Home Consumption in Scotland and all and singular the Distinctions Limitations and Restrictions between the Highland and Lowland and intermediate Districts in Scotland as described in any Act or Acts of Parliament relating to the Distilleries in Scotland in force immediately before the passing of this Act".[2]
Subsequent developments
editThe whole act was repealed by section 1 of, and the schedule to, the Statute Law Revision Act 1873 (36 & 37 Vict. c. 91), which came into force on 5 August 1873.[3]
Notes
editReferences
edit- ↑ Yeomans, Henry (2018). "Taxation, State Formation, and Governmentality: The Historical Development of Alcohol Excise Duties in England and Wales". Social Science History. 42 (2): 269–293. doi:10.1017/ssh.2017.47. ISSN 0145-5532.
- ↑ Britain, Great (1820). Statutes at Large ...: (29 v. in 32) Statutes or the United Kingdom, 1801-1806; [1807-1832. pp. 294–352.
- ↑ "Statute Law Revision Act 1873", legislation.gov.uk, The National Archives, Vict/36-37 c. 91