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The Beverages of an Alcoholic Strength not exceeding 5.5 per cent. (Provisions) (Appointed Day) Order 1988

S.I. 1988/1634 · Made 21 September 1988

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.

CUSTOMS AND EXCISE

Made 21st September 1988

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 1(6) of the Finance Act 1988f1 and of all other powers enabling them in that behalf, hereby make the following Order:

Annotations to the whole text

Footnotes

f1

1988 c. 39.

Contents

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

1

This Order may be cited as the Beverages of an Alcoholic Strength not exceeding 5.5 per cent. (Provisions) (Appointed Day) Order 1988.

2

Section 1(5) of the Finance Act 1988 (with Part II of Schedule 1 to that Act) shall come into force on 1st October 1988.

Signature

New King’s Beam House, 22 Upper Ground, London SE1 9PJ

P. G. Wilmott

Commissioner of Customs and Excise

21st September 1988

Explanatory note

(This note is not part of the Order)

This Order provides for the introduction of new duty bands for wines and made-wines exceeding 1.2 per cent. but not exceeding 5.5 per cent. alcohol by volume, as laid down in section 1(5) of the Finance Act 1988 (with Part II of Schedule 1 to that Act), to come into force from 1st October 1988.