Duties of excise: ratesU.K.
1 Beer, wine, made-wine and cider.U.K.
(1)In section 36 of the Alcoholic Liquor Duties Act 1979 (excise duty on beer)—
(a)for “£25.80” and “£0.86” there shall be substituted “ £27.00 ” and “ £0.90 ” respectively; and
(b)for the words from “at the rate” onwards there shall be substituted the words “ at the rate of £0.90 per hectolitre for every degree by which the original gravity of the beer exceeds 1000 degrees ”.
(2)In sections 42(6) and 43(4) of that Act (rates of drawback), the words “but as respects” onwards shall cease to have effect.
(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 Part I of Schedule 1 to this Act.
(4)In section 62(1) of that Act (excise duty on cider) for “£15.80” there shall be substituted “ £17.33 ”.
(5)That Act shall have effect subject to the amendments set out in Part II of Schedule 1 to this Act (which relate to beverages of an alcoholic strength not exceeding 5.5 per cent.).
(6)In this section—
(a)subsections (1)(a), (3) and (4) (with Part I of Schedule 1 to this Act) shall be deemed to have come into force at 6 o’clock in the evening of 15th March 1988;
(b)subsections (1)(b) and (2) shall come into force on 1st October 1988; and
(c)subsection (5) (with Part II of Schedule 1 to this Act) shall come into force on such day as the Commissioners may by order made by statutory instrument appoint;
and different days may be appointed under paragraph (c) above for different provisions or different purposes.
Subordinate Legislation Made
Marginal Citations
2 Tobacco products.U.K.
(1)For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
“ Table
| |
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1. Cigarettes | An amount equal to 21 per cent. of the retail price plus £31.74 per thousand cigarettes. |
2. Cigars | £48.79 per kilogram. |
3. Hand-rolling tobacco | £51.48 per kilogram. |
4. Other smoking tobacco and chewing tobacco | £24.95 per kilogram.” |
(2)This section shall be deemed to have come into force on 18th March 1988.
3 Hydrocarbon oil.U.K.
(1)In section 6(1) of the Hydrocarbon Oil Duties Act 1979, for “£0.1938” (light oil) and “£0.1639” (heavy oil) there shall be substituted “ £0.2044 ” and “ £0.1729 ” respectively.
(2)In section 13A of that Act (rebate on unleaded petrol), for “£0.0096” there shall be substituted “ £0.0202 ”.
(3)This section shall be deemed to have come into force at 6 o’clock in the evening of 15th March 1988.
4 Vehicles excise duty.U.K.
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(3)In Part I of Schedule 3 to each Act (annual rates of duty on tractors etc.)—
(a)
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