The Trade in Spirits Act 1820 (1 Geo. 4. c. 77) was an act of the Parliament of the United Kingdom that continued several earlier acts regulating the reciprocal trade in spirits between Great Britain and Ireland, and consolidated the countervailing excise duties charged on spirits moving between Great Britain, Ireland and Scotland.
Provisions Section 1 of the act continued the Spirit Trade Act 1814 (54 Geo. 3. c. 149), as continued by the Trade in Spirits Act 1816 (56 Geo. 3. c. 105) from 5 July 1820 until 5 July 1825.
Section 2 repealed the additional countervailing duties on Irish spirits imported into England and Scotland imposed by the Excise Act 1819 (59 Geo. 3. c. 53) and the Excise (No. 5) Act 1819 (59 Geo. 3. c. 105), from 5 July 1820, substituting new, consolidated countervailing duties on Irish spirits imported or brought into Great Britain, calculated by reference to the strength of the spirits.
Subsequent developments The whole act was repealed by section 1 of, and the schedule to, the Statute Law Revision Act 1873 (36 & 37 Vict.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.
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