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.