(1)ALDA 1979 is amended as follows.
(2)In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “£268.99”.
(3)For Part 1 of the table in Schedule 1 substitute—
| Description of wine or made-wine | Rates of duty per hectolitre £ |
|---|---|
| Wine or made-wine of a strength not exceeding 4% | £85.60 |
| Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | £117.72 |
| Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | £277.84 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | £268.99 |
| Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | £355.87 |
| Wine or made-wine of a strength exceeding 15% but not exceeding 22% | £370.41”. |
(4)The amendments made by this section are treated as having come into force on 21 March 2016.