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Finance Act 2002
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3 Duty on beverages made with spirits to be at spirits rateU.K.
(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.
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