Chapter IU.K. General
Rates of dutyU.K.
1 Wine, made-wine and cider.U.K.
(1)For the Table of rates of duty in Schedule 1 to the M1Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(2)In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “ £22.82 ”.
(3)This section shall be deemed to have come into force on 1st January 1994.
2 Tobacco products.U.K.
(1)For the Table in Schedule 1 to the M2Tobacco Products Duty Act 1979 there shall be substituted—
“ TABLEU.K.
| 1. Cigarettes | An amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes. |
| 2. Cigars | £77.58 per kilogram. |
| 3. Hand-rolling tobacco | £81.86 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £34.26 per kilogram.” |
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
3 Hydrocarbon oil.U.K.
(1)In section 6(1) of the M3Hydrocarbon Oil Duties Act 1979 for “£0.3058” (duty on light oil) and “£0.2514” (duty on heavy oil) there shall be substituted “ £0.3314 ” and “ £0.2770 ” respectively.
(2)In section 11(1) of that Act (rebate on heavy oil) for “£0.0105” (fuel oil) and “£0.0149” (gas oil) there shall be substituted “ £0.0116 ” and “ £0.0164 ” respectively.
(3)In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0105” there shall be substituted “ £0.0116 ”.
(4)This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1S. 4 repealed (1.9.1994) by 1994 c. 22, s. 65, Sch. 5 Pt. I (with s. 57(4))
Other provisionsU.K.
5 Vehicles excise duty: miscellaneous provisions.U.K.
Schedule 2 to this Act (which contains miscellaneous provisions relating to vehicles excise duty) shall have effect.
6 Gaming machine licence duty.U.K.
Schedule 3 to this Act (which makes amendments to the M4Betting and Gaming Duties Act 1981 about gaming machine licence duty) shall have effect.
Marginal Citations