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(1)In section 5 of the [1979 c. 4.] Alcoholic 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.
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