Part I Duties of Excise
Alcoholic liquor duties
3 Spirits, beer and cider: rates.
(1)
In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£19.81” there shall be substituted “
£20.60
”
.
(2)
In section 36(1) of that Act (beer) for “£10.45” there shall be substituted “
£10.82
”
.
(3)
In section 62(1) of that Act (cider) for “£22.82” there shall be substituted “
£23.78
”
.
(4)
This section shall be deemed to have come into force on 1st January 1995.