F1Part V Cider
Annotations:
Amendments (Textual)
F162 Excise duty on cider.
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F162A Meaning of “sparkling” etc. in section 62.
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F162B Cider labelled as strong cider or mid-strength cider.
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F163 Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
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F164 Remission or repayment of duty on spoilt cider.
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Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)