Part I Excise duties

Alcoholic liquor duties

1 Rate of duty on beer.

1

In section 36(1) of the M1Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for “£11.50" substitute “ £11.89 ”.

2

This section shall be deemed to have come into force on 1st April 2000.

2 Rates of duty on cider.

1

In section 62(1A) of the M2Alcoholic Liquor Duties Act 1979 (rates of duty on cider)—

a

in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.), for “£161.20" substitute “ £166.70 ”;

b

in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider), for “£37.92" substitute “ £39.21 ”; and

c

in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.27" substitute “ £26.13 ”.

2

This section shall be deemed to have come into force on 1st April 2000.

3 Rates of duty on wine and made-wine.

1

For Part I of the Table of rates of duty in Schedule 1 to the M3Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute—

Part I Wine or made-wine of a strength not exceeding 22 per cent.

Description of wine or made-wine

Rates of duty per hectolitre

£

Wine or made-wine of a strength not exceeding 4 per cent.

47.58

Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.

65.42

Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling

154.37

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.

166.70

Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.

220.54

Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.

205.82

2

This section shall be deemed to have come into force on 1st April 2000.