Part 1

Excise duties

Alcoholic liquor duties

Rates of duty on cider
2
1
In section 62(1A) of the Alcoholic Liquor Duties Act 1979 (c. 4)
(rates of duty on cider)—
a
in paragraph (b)
(rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent that is not sparkling cider), for “£39.21” substitute “ £38.43 ”;
b
in paragraph (c)
(rate of duty per hectolitre in any other case), for “£26.13” substitute “ £25.61 ”.
2
This section shall be deemed to have come into force on 28th April 2002.