(1)In section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for subsection (1A) there shall be substituted—
“(1A)The rates at which the duty shall be charged are—
(a)£37.54 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.;
(b)£36.74 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and
(c)£24.49 per hectolitre in any other the case.”
(2)This section shall come into force on 1st January 1998.