Part IU.K. Customs and Excise and Value Added Tax

Chapter IU.K. General

Alcoholic liquor dutiesU.K.

2 Beer duty: rate for new regime.U.K.

(1)In section 36(1) of the M1Alcoholic Liquor Duties Act 1979 (beer duty), as substituted by section 7(1) of the M2Finance Act 1991, for “£10.60” there shall be substituted “ £10.45 ”.

(2)This section shall be deemed to have come into force on 1st June 1993.

Commencement Information

I1S. 2 in force at 1.6.1993 see S. 2(2)

Marginal Citations