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(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£17.35” there shall be substituted “ £18.96 ”.
(2)In section 36 of that Act (beer) for “£0.97” there shall be substituted “ £1.06 ”.
(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 “£18.66” there shall be substituted “ £20.40 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
Commencement Information
Marginal Citations
(1)For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £40.15 per thousand cigarettes. |
2. Cigars | £61.72 per kilogram. |
3. Hand-rolling tobacco | £65.12 per kilogram. |
4. Other smoking tobacco and chewing tobacco | £28.69 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
Commencement Information
Marginal Citations
(1)In section 6(1) of the M3Hydrocarbon Oil Duties Act 1979, for “£0.2248” (duty on light oil) and “£0.1902” (duty on heavy oil) there shall be substituted “ £0.2585 ” and “ £0.2187 ” respectively.
(2)In section 11(1) of that Act, for “£0.0083” (rebate on fuel oil) and “£0.0118” (rebate on gas oil) there shall be substituted “ £0.0091 ” and “ £0.0129 ” respectively.
(3)In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0299” there shall be substituted “ £0.0344 ”.
(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0083” there shall be substituted “ £0.0091 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.
Commencement Information
Marginal Citations
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 4(1)-(3)(5)(6) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
F2S. 4(4) repealed (27.7.1993 with effect in relation to licences taken out after 16.3.1993) by 1993 c. 34, s. 213, Sch. 23 Pt. I.
(1)In section 7(1) of the M4Betting and Gaming Duties Act 1981 (which specifies 40 per cent. as the rate of pool betting duty) for “40 per cent.” there shall be substituted “ 37.50 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 17th August 1991.
Marginal Citations
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3S. 6 repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 19, s. 113, Sch. 18 Pt. II Note 2