Part ICUSTOMS AND EXCISE, VALUE ADDED TAX AND CAR TAX
CHAPTER I CUSTOMS AND EXCISE
Rates of duty
I11 Spirits, beer, wine, made-wine and cider.
1
In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for
“£17.35” there shall be substituted “
£18.96
”
.
2
In section 36 of that Act (beer) for
“£0.97” there shall be substituted “
£1.06
”
.
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
In section 62(1) of that Act (cider) for
“£18.66” there shall be substituted “
£20.40
”
.
5
This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.