Part I U.K. Excise Duties

Alcoholic liquor duties U.K.

1 Rates of duty on spirits and wines of equivalent strength. U.K.

(1) In section 5 of the M1 Alcoholic 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.

Commencement Information

I1 S. 1 wholly in force at 6 o'clock in the evening of 26.11.1996 see s. 1(3).

Marginal Citations

M1 1979 c. 4.