Part I Customs and Excise and Value Added Tax

Chapter I General

Alcoholic liquor duties

I12 Beer duty: rate for new regime.

1

In section 36(1) of the M1Alcoholic Liquor Duties Act 1979 (beer duty), as substituted by section 7(1) of the M2Finance Act 1991, for “£10.60” there shall be substituted “ £10.45 ”.

2

This section shall be deemed to have come into force on 1st June 1993.