(1)In section 62(1A) of the M1Alcoholic Liquor Duties Act 1979 (rates of duty on cider), for paragraphs (b) and (c) there shall be substituted the following paragraphs—
“(b)£37.92 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and
(c)£25.27 per hectolitre in any other case.”
(2)This section shall come into force on 1st January 1999.