(1)In section 36(1) of the M1Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for “£11.50" substitute “ £11.89 ”.
(2)This section shall be deemed to have come into force on 1st April 2000.
(1)In section 62(1A) of the M2Alcoholic Liquor Duties Act 1979 (rates of duty on cider)—
(a)in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.), for “£161.20" substitute “ £166.70 ”;
(b)in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider), for “£37.92" substitute “ £39.21 ”; and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.27" substitute “ £26.13 ”.
(2)This section shall be deemed to have come into force on 1st April 2000.
(1)For Part I of the Table of rates of duty in Schedule 1 to the M3Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute—
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent. | 47.58 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 65.42 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 154.37 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. | 166.70 |
| Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. | 220.54 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 205.82” |
(2)This section shall be deemed to have come into force on 1st April 2000.