Finance Act 1994 (c. 9)

Part I U.K. Customs and Excise

Chapter I U.K. General

Rates of duty U.K.

1 Wine, made-wine and cider. U.K.

(1) For the Table of rates of duty in Schedule 1 to the M1 Alcoholic 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.

Marginal Citations

M1 1979 c. 4.