(1)ALDA 1979 is amended as follows.
(2)In section 5 (rate of duty on spirits), for “£19.56” substitute “£21.35”.
(3)In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “£14.96”.
(4)In section 62(1A) (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 “£172.33” substitute “£188.10”,
(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 “£39.73” substitute “£43.37”, and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “£28.90”.
(5)For the table in Schedule 1 substitute—
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent | 59.87 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 82.32 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 194.28 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 188.10 |
| 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 | 248.85 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 259.02 |
| Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
|---|---|
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent | 21.35”. |
(6)The amendments made by this section are treated as having come into force on 17 March 2008.