1 Spirits, beer, wine, made-wine and cider.U.K.
(1)In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits) for “£18.96” there shall be substituted “ £19.81 ”.
(2)In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the M2Finance Act 1991 for “£1.06” there shall be substituted “ £1.108 ”.
(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 the Schedule to this Act.
(4)In section 62(1) of that Act (cider) for “£20.40” there shall be substituted “ £21.32 ”.
(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.