Part I Customs and Excise

X11 Spirits, beer, wine, made-wine and cider.

(1)

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(2)

In section 36 of that Act (excise duty on beer) for “£13.05” and “£0.435” there shall be substituted “ £18.00 ” and “ £0.60 ” respectively.

(3)(4)

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(5)

In section 62(1) of that Act (excise duty on cider) for “£6.05” there shall be substituted “ £7.20 ”.

(6)

This section shall be deemed to have come into force on 11th March 1981.