Part I Customs and Excise and Value Added Tax
chapter I Customs and Excise
Rates of duty
1 Spirits, beer, wine, made-wine and cider.
1
In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£15.77” there shall be substituted “
£17.35
”
.
2
In section 36 of that Act (beer) for “£0.90” there shall be substituted “
£0.97
”
.
3
For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
4
In section 62(1) of that Act (cider) for “£17.33” there shall be substituted “
£18.66
”
.
5
This section shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.
2 Tobacco products.
1
For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
TABLE
1. Cigarettes
An amount equal to 21 per cent. of the retail price plus £34.91 per thousand cigarettes.
2. Cigars
£53.67 per kilogram.
3. Hand-rolling tobacco
£56.63 per kilogram.
4. Other smoking tobacco and chewing tobacco
£24.95 per kilogram.
2
This section shall be deemed to have come into force on 23rd March 1990.
3 Hydrocarbon oil.
1
In section 6 of the M3Hydrocarbon Oil Duties Act 1979—
a
in subsection (1), for “£0.2044”
(duty on light oil) and “£0.1729”
(duty on heavy oil) there shall be substituted “
£0.2248
”
and “
£0.1902
”
respectively; and
b
subsection (2A) (special rate of duty on petrol below 4 star) shall cease to have effect.
2
In section 11(1) of that Act, for “£0.0077”
(rebate on fuel oil) and “£0.0110”
(rebate on gas oil) there shall be substituted “
£0.0083
”
and “
£0.0118
”
respectively.
3
In section 13A(1) of that Act (rebate on unleaded petrol), for “£0.0272” there shall be substituted “
£0.0299
”
.
4
In section 14(1) of that Act (rebate on light oil for use as furnace fuel), for “£0.0077” there shall be substituted “
£0.0083
”
.
F55
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Subsections (1) to (4) above shall be deemed to have come into force at 6 o’clock in the evening of 20th March 1990.
4 Pool betting duty.
1
In section 7(1) of the M4Betting and Gaming Duties Act 1981 (which specifies 42½ per cent. as the rate of pool betting duty), for the words “42½ per cent.” there shall be substituted the words “
40 per cent.
”
.
2
This section shall apply in relation to bets made at any time by reference to an event taking place on or after 6th April 1990.
5 Vehicles excise duty.
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F47
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .