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 payable^f1 (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.

Annotations

f1: Articles 1(2) and 2 of the instrument. These cease to be in force at the expiration of one year from the date on which they take effect unless continued in force by a further order, see section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) (substituted by section 10(3) of the Finance Act 1980 (c. 48)).
f2: As would otherwise have been the case given articles 1(2) and 2 of, and Schedule 1 to, S.I. 2008/3026.