Finance Act 1999 (c. 16)

Part I U.K. Excise duties

Modifications etc. (not altering text)

C1 Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))

Alcoholic liquor duties U.K.

1 Rate of duty on sparkling cider. U.K.

(1) In section 62(1A)(a) of the M1 Alcoholic Liquor Duties Act 1979 (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£45.05” there shall be substituted “ £161.20 ”.

(2) This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.

Marginal Citations

M1 1979 c.4.