Part I Excise Duties
Alcoholic liquor duties
3 Cider: rate of duty.
1
In subsection (1) of section 62 of the M1Alcoholic 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.