Part II U.K. Value Added Tax and Excise Duties

Alcoholic liquor duties U.K.

8 Rate of duty on beer. U.K.

(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.