1Wine, made-wine and cider
(1)For the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic 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.