This Act may be cited as the Distillation Amendment Act 1986, and shall be read together with and deemed part of the Distillation Act 1971.

This Act shall come into force on the 1st day of October 1986.

The principal Act is hereby amended by repealing sections 12(3)(a)(ii), 13(5)(a)(ii), 16, 18(5), 34(4), 45, 47, 50, 51, 52, 53, 54, 57, 58, 59, 60, 61, and 62, Parts V and VII, sections 85, 86(2), and 93(c), so much of the First Schedule as relates to section 16 of the Customs Act 1966, and the Third Schedule.

Section 12 of the principal Act is hereby amended by repealing subsection (1), and substituting the following subsection:

The principal Act is hereby further amended—

The enactments set out in the Schedule to this Act are hereby consequentially repealed.

For all purposes whatever in respect of any excise duty imposed under Part V of the principal Act (as in force before the commencement of this Act) which at the commencement of this Act has been already assessed or paid or is still assessable or payable in accordance with the provisions of any enactment hereby repealed, that enactment and all the provisions thereof, including its penal provisions, and all Orders in Council, warrants, and other acts of authority originating thereunder, shall, notwithstanding the repeal thereof, be deemed to remain in full force and effect; and all proceedings under any such enactment, including proceedings for the recovery of any fine or penalty in respect of any offence committed, whether before or after the commencement of this Act, may be instituted or continued accordingly as if the enactment concerned had not been repealed.

All proceedings in respect of offences committed or alleged to be committed, whether before or after the commencement of this Act, against any enactment hereby repealed may be instituted or continued as if this Act had not been passed.