Part 1Excise duties

Alcoholic liquor duties

2 Rates of duty on cider

1

In section 62(1A) of the Alcoholic Liquor Duties Act 1979 (c. 4) (rates of duty on cider)—

a

in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent that is not sparkling cider), for “£39.21” substitute “ £38.43 ”;

b

in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.13” substitute “ £25.61 ”.

2

This section shall be deemed to have come into force on 28th April 2002.

3 Duty on beverages made with spirits to be at spirits rate

1

Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).

2

This section shall be deemed to have come into force on 28th April 2002.

I14 Reduced rates of duty on beer from small breweries

1

Schedule 1 to this Act (which makes provision for the excise duty on beer to be charged at reduced rates on beer produced in small breweries) has effect.

2

Subject to subsection (3), subsection (1) shall be deemed to have come into force on 1st June 2002.

3

So far as relating to—

a

the insertion by paragraph 2 of that Schedule of the new section 36H of the Alcoholic Liquor Duties Act 1979, and

b

paragraph 3 of that Schedule,

subsection (1) comes into force on the day on which this Act is passed.