Part I

Excise duties

Alcoholic liquor duties

Rates of duty on cider.
2
1
In section 62(1A) of the Alcoholic Liquor Duties Act 1979 (rates of duty on cider)—
a
in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.), for “£161.20" substitute “ £166.70 ”;
b
in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider), for “£37.92" substitute “ £39.21 ”; and
c
in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.27" substitute “ £26.13 ”.
2
This section shall be deemed to have come into force on 1st April 2000.
1979 c. 4.