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.