(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£18.96” there shall be substituted “ £19.81 ”.
(2)In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the M2Finance Act 1991 for “£1.06” there shall be substituted “ £1.108 ”.
(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 the Schedule to this Act.
(4)In section 62(1) of that Act (cider) for “£20.40” there shall be substituted “ £21.32 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.
(1)For the Table in Schedule 1 to the M3Tobacco Products Duty Act 1979 there shall be substituted—
| 1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £44.32 per thousand cigarettes. |
| 2. Cigars | £67.89 per kilogram. |
| 3. Hand-rolling tobacco | £71.63 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £29.98 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.
(1)In section 6(1) of the M4Hydrocarbon Oil Duties Act 1979 for “£0.2585” (duty on light oil) and “£0.2187” (duty on heavy oil) there shall be substituted “ £0.2779 ” and “ £0.2285 ” respectively.
(2)In section 11(1) of that Act (rebate on heavy oil) for “£0.0091” (fuel oil) and “£0.0129” (gas oil) there shall be substituted “ £0.0095 ” and “ £0.0135 ” respectively.
(3)In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0344” there shall be substituted “ £0.0437 ”.
(4)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0091” there shall be substituted “ £0.0095 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.
F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 4(1)(2)(5) repealed (1.9.1994) by 1994 c. 22, ss. 65, 66(1), Sch. 5 Pt. I (with s. 57(4))
F2S. 4(3)(4) repealed (retrospectively) with effect in relation to licenses taken out after 16 March 1993 by 1993 c. 34, s. 213, Sch. 23 Pt. I (6).
(1)In section 1(2) of the M5Betting and Gaming Duties Act 1981 (rate of general betting duty) for “8 per cent.” there shall be substituted “ 7.75 per cent. ”
(2)This section shall apply in relation to bets made on or after 1st April 1992.
Marginal Citations