Part I Excise Duties
Alcoholic liquor duties
I11 Rates of duty on spirits and wines of equivalent strength.
1
In section 5 of the M1Alcoholic Liquor Duties Act 1979 (spirits), for “£19.78” there shall be substituted “
£18.99
”
.
2
In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for “19.78” there shall be substituted “
18.99
”
.
3
This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.