Excise duties
1 Spirits, beer, wine, made-wine and cider.
(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.