(1)In section 5 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (spirits), for “£18.99” there shall be substituted “£19.56”.
(2)This section shall come into force on 1st January 1998.
(1)In section 36(1) of the Alocoholic Liquor Duties Act 1979 (beer), for “£10.82” there shall be substituted “£11.14”.
(2)This section shall come into force on 1st January 1998.
(1)For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted—
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent. | 44.58 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 61.30 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 144.65 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent. | 201.50 |
| Sparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. | 206.66 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 192.86 |
| Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
|---|---|
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent. | 19.56” |
(2)This section shall come into force on 1st January 1998.
(1)In section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for subsection (1A) there shall be substituted—
“(1A)The rates at which the duty shall be charged are—
(a)£37.54 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.;
(b)£36.74 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and
(c)£24.49 per hectolitre in any other the case.”
(2)This section shall come into force on 1st January 1998.