http://www.legislation.gov.uk/ukpga/1996/8/section/3Finance Act 1996An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1996-04-29texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18 Part I Excise Duties Alcoholic liquor duties Cider: rate of duty.31In subsection (1) of section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”2After that subsection there shall be inserted the following subsection—1AThe 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.; andb£23.78 per hectolitre in any other case.3This section shall come into force on 1st October 1996.1979 c. 4.