2

In paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps: alcoholic liquors to which Schedule applies)—

a

in paragraph (a), after “spirits” insert “of a strength of 30 per cent or more”, and

b

in paragraph (b), for “exceeding 22 per cent” substitute “of 30 per cent or more”.