Part I Duties of Excise
Alcoholic liquor duties
1 Low-strength wine, made-wine and cider.
1
The M1Alcoholic Liquor Duties Act 1979 shall be amended as follows.
2
In section 1 (the alcoholic liquors dutiable under the Act) in subsections (4) and (5) (definitions of “wine” and “made-wine”) after the words “any liquor” there shall in both cases be inserted “
which is of a strength exceeding 1.2 per cent and which is
”
.
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In section 59(1) (prohibition on rendering wine and made-wine sparkling) for paragraph (b) there shall be substituted the following paragraph—
b
is wine or made-wine of a strength exceeding 5.5 per cent.
5
Subsections (2) and (4) above—
a
shall apply in relation to liquor imported into, or produced in, the United Kingdom on or after 1st January 1995, and
b
as regards any provision about liquor removed to the United Kingdom from the Isle of Man, shall also apply in relation to liquor so removed on or after that date.
6
Subsection (3) above shall apply in relation to liquor imported into, or made in, the United Kingdom on or after 1st January 1995.
I12 Wine and made-wine: rates.
1
For the Table of rates of duty in Schedule 1 to the M2Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
2
This section shall be deemed to have come into force on 1st January 1995.
I23 Spirits, beer and cider: rates.
1
In section 5 of the M3Alcoholic Liquor Duties Act 1979 (spirits) for “£19.81” there shall be substituted “
£20.60
”
.
2
In section 36(1) of that Act (beer) for “£10.45” there shall be substituted “
£10.82
”
.
3
In section 62(1) of that Act (cider) for “£22.82” there shall be substituted “
£23.78
”
.
4
This section shall be deemed to have come into force on 1st January 1995.
F24 Alcoholic ingredients relief.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F35 Denatured alcohol.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .