Finance Act 1996 (c. 8)

Part I U.K. Excise Duties

Alcoholic liquor duties U.K.

3 Cider: rate of duty. U.K.

(1) In subsection (1) of section 62 of the M1 Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”

(2) After that subsection there shall be inserted the following subsection—

“(1A) The rates at which the duty shall be charged are—

(a) £35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and

(b) £23.78 per hectolitre in any other case.”

(3) This section shall come into force on 1st October 1996.

Marginal Citations

M1 1979 c. 4.