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.