The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008

2.—(1) The surcharge on the liability to the excise duty chargeable in respect of spirits(1) in Schedule 1 to the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008(2) is negated(3).

(2) Instead, the liability to the excise duty chargeable in respect of spirits is adjusted as follows.

(3) To the amount payable, 4 per cent of that amount is added(4).

(1)

Equivalent expressions have the same meaning as in the Alcoholic Liquor Duties Act 1979 (c. 4) (see section 4(1) of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) and section 1(1) of the Customs and Excise Management Act 1979 (c. 2)). For the excise duty on spirits, see sections 1(1), 1(2) and 5 of the Alcoholic Liquor Duties Act 1979 (section 1(2) was substituted by regulation 2(2) of S.I. 1992/3158, and then amended by the Finance Act 1995 (c. 4) Schedule 29 Part 1(3) and S.I. 2005/1523 (C. 67); relevant amendments to section 5 were made by section 1(1) of the Finance Act 1982 (c. 39) and section 11(2) of the Finance Act 2008 (c. 9)).

(2)

S.I. 2008/3026.

(3)

This does not affect the surcharges in that Schedule on the liabilities to the excise duties chargeable in respect of beer, wine, made-wine and cider.

(4)

The adjustment shall be made where the duty becomes due while the order is in force with respect to it, see section 1(3) of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) (to which there is an amendment not relevant to this instrument).