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.