Part 1Excise duties

Alcoholic liquor duties

3Duty on beverages made with spirits to be at spirits rate

(1)

Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).

(2)

This section shall be deemed to have come into force on 28th April 2002.