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Finance Act 1982
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Version Superseded: 21/07/2008
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1 Duties on spirits, beer, wine, made-wine and cider. U.K.
(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for the words from “at the rates” to the end of the section there shall be substituted the words “ at the rate of £14.47 per litre of alcohol in the spirits ”.
(2)In section 36 of that Act (excise duty on beer) for “£18.00” and “£0.60” there shall be substituted “ £20.40 ” and “ £0.68 ” respectively.
(3)For the provisions of Schedule 1 to that Act (rates of excise duty on wine) there shall be substituted the provisions of Schedule 1 to this Act.
(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1
(5)In section 62(1) of that Act (excise duty on cider) for “£7.20” there shall be substituted “ £8.16 ”.
(6)This section shall be deemed to have come into force on 10th March 1982.
Textual Amendments
F1S. 1(4) repealed by Finance Act 1984 (c. 43, SIF 40:1), s. 128(6), Sch. 23 Pt. I
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C1Part of the text of s. 1 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991
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