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The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008

S.I. 2008/3062 · Made 26 November 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Excise

Approved by the House of Commons

Made 26th November 2008

Laid before the House of Commons 26th November 2008

Coming into force 1st December 2008

The Treasury make this Order exercising the powers conferred by sections 1(2)(a), 1(1)(a) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 1979f1.

Annotations to the whole text

Footnotes

f1

1979 c. 8; section 1(2) was amended by section 10(2) of the Finance Act 1980 (c. 48) and by section 10(1) of the Finance Act 1982 (c. 39); section 1(1)(a) was amended by Schedule 23 Part 1(4) to the Finance Act 1993 (c. 34); section 2(3) was substituted by section 10(2) of the Finance Act 1982 (c. 39).

Contents

  1. 1Article 1
  2. 2Article 2
  3. Signature
  4. Explanatory note

1

(1)

This Order may be cited as the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008.

(2)

It takes effect on 1st December 2008.

2

(1)

The surcharge on the liability to the excise duty chargeable in respect of spiritsf1 in Schedule 1 to the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008f2 is negatedf3.

(2)

Instead, the liability to the excise duty chargeable in respect of spirits is adjusted as follows.

(3)

To the amount payable, 4 per cent of that amount is addedf4.

Signature

Frank Roy

Steve McCabe

Two of the Lords Commissioners of Her Majesty’s Treasury

26th November 2008

Explanatory note

(This note is not part of the Order)

Liability to the excise duty on spirits increases on 1 December 2008 by 4% of the amount payablef1 (instead of by 8%f2).

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.