Part I Excise Duties

Alcoholic liquor duties

3 Cider: rate of duty.

(1)

In subsection (1) of section 62 of the M1Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”

(2)

After that subsection there shall be inserted the following subsection—

“(1A)

The rates at which the duty shall be charged are—

(a)

£35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and

(b)

£23.78 per hectolitre in any other case.”

(3)

This section shall come into force on 1st October 1996.