Part II Value Added Tax and Excise Duties
Alcoholic liquor duties
7 Rate of duty on spirits.
(1)
In section 5 of the M1Alcoholic 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.