Part I Customs and Excise and Value Added Tax

Chapter I Customs and Excise

The rates of duty

1 Spirits, beer, wine, made-wine and cider.

1

In section 5 of the M1Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.48” there shall be substituted “£15.77”.

2

In section 36 of that Act (excise duty on beer) for “£24.00” and “£0.80” there shall be substituted “£25.80” and “£0.86” respectively.

3

For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

4

With respect to wine or made-wine imported into or produced in the United Kingdom on or after 29th July 1985, Schedule 1 to this Act shall have effect with the substitution—

a

for the words “of less than 15”, in each place where they occur, of the words “not exceeding 15”; and

b

for the words “of not less than 15” of the words “exceeding 15”.

5

In section 62(1) of that Act (excise duty on cider) for “£14.28” there shall be substituted “£15.80”.

6

This section and Schedule 1 to this Act shall be deemed to have come into force on 20th March 1985.