Alcoholic Liquor Duties Act 1979 (c. 4)

Part II U.K. Spirits

Charge of excise duty U.K.

5 Spirits: charge of excise duty. U.K.

There shall be charged on spirits—

(a) imported into the United Kingdom; or

(b) distilled, or manufactured by any other process whatsoever, in the United Kingdom,

a duty of excise [F1 at the rate of [F2 £28.22] per litre of alcohol in the spirits]

Textual Amendments

F1 Words substituted by Finance Act 1982 (c. 39, SIF 40:1), s. 1(1)(6)

F2 Word in s. 5 substituted (25.3.2013) by Finance Act 2013 (c. 29), s. 180(2)(7)

Modifications etc. (not altering text)

C1 S. 5 restricted (27.7.1993) by 1993 c. 34, s. 8(1).