This section has no associated Explanatory Memorandum
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”.