Part I Customs and Excise
1 Duties on spirits, beer, wine, made-wine and cider. C1
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.
F23
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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.