Point in time view as at 27/07/2010.
Finance Act 2008, Section 11 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)ALDA 1979 is amended as follows.
(2)In section 5 (rate of duty on spirits), for “£19.56” substitute “ £21.35 ”.
(3)In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “ £14.96 ”.
(4)In section 62(1A) (rates of duty on cider)—
(a)in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£172.33” substitute “ £188.10 ”,
(b)in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£39.73” substitute “ £43.37 ”, and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “ £28.90 ”.
(5)For the table in Schedule 1 substitute—
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent | 59.87 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 82.32 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 194.28 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 188.10 |
| Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 248.85 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 259.02 |
| Description of wine or made-wine | Rates of duty per litre of alcohol in the wine or made-wine |
|---|---|
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent | 21.35”. |
(6)The amendments made by this section are treated as having come into force on 17 March 2008.
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