(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits), for “£20.60” there shall be substituted “ £19.78 ”.
(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.
(1)In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine)—
(a)in Part I of the Table for “200.64”, where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted “ 187.24 ”; and
(b)in Part II of that Table (wine or made-wine of a strength exceeding 22 per cent.), for “20.60” there shall be substituted “ 19.78 ”.
(2)Paragraph (a) of subsection (1) above shall be deemed to have come into force on 1st January 1996 and paragraph (b) shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.
(1)In subsection (1) of section 62 of the M2Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”
(2)After that subsection there shall be inserted the following subsection—
“(1A)The rates at which the duty shall be charged are—
(a)£35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and
(b)£23.78 per hectolitre in any other case.”
(3)This section shall come into force on 1st October 1996.