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
”
.
3
In section 1(6) (definition of “cider”) after the word “strength” there shall be inserted “
exceeding 1.2 per cent but
”
.
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.