Finance Act 1993 (c. 34)

Part I U.K. Customs and Excise and Value Added Tax

Chapter I U.K. General

Alcoholic liquor duties U.K.

6 Mixing of wine and spirits in excise warehouse. U.K.

(1) In subsection (1) of section 58 of the M1 Alcoholic Liquor Duties Act 1979 (mixing of wine and spirits in excise warehouse)—

(a) for “6 litres” there shall be substituted “ 12 litres ”,

(b) for “except as provided by subsection (2) below” there shall be substituted “ by virtue of this section ”, and

(c) for “23 per cent.” there shall be substituted “ 22 per cent. ”.

(2) Subsection (2) of that section shall be omitted.

(3) This section shall apply in relation to mixing done on or after the day on which this Act is passed.

Marginal Citations

M1 1979 c. 4.