Part I Customs and Excise
Chapter I General
Rates of duty
1 Wine, made-wine and cider.
(1)
For the Table of rates of duty in Schedule 1 to the M1Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(2)
In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “
£22.82
”
.
(3)
This section shall be deemed to have come into force on 1st January 1994.
2 Tobacco products.
(1)
“ TABLE
1. Cigarettes
An amount equal to 20 per cent. of the retail price plus £52.33 per thousand cigarettes.
2. Cigars
£77.58 per kilogram.
3. Hand-rolling tobacco
£81.86 per kilogram.
4. Other smoking tobacco and chewing tobacco
£34.26 per kilogram.”
(2)
This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
3 Hydrocarbon oil.
(1)
In section 6(1) of the M3Hydrocarbon Oil Duties Act 1979 for “£0.3058” (duty on light oil) and “£0.2514” (duty on heavy oil) there shall be substituted “
£0.3314
”
and “
£0.2770
”
respectively.
(2)
In section 11(1) of that Act (rebate on heavy oil) for “£0.0105” (fuel oil) and “£0.0149” (gas oil) there shall be substituted “
£0.0116
”
and “
£0.0164
”
respectively.
(3)
In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for “£0.0105” there shall be substituted “
£0.0116
”
.
(4)
This section shall be deemed to have come into force at 6 o’clock in the evening of 30th November 1993.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other provisions
5 Vehicles excise duty: miscellaneous provisions.
Schedule 2 to this Act (which contains miscellaneous provisions relating to vehicles excise duty) shall have effect.
6 Gaming machine licence duty.
Schedule 3 to this Act (which makes amendments to the M4Betting and Gaming Duties Act 1981 about gaming machine licence duty) shall have effect.