# Finance Act 1982, Section 1: Duties on spirits, beer, wine, made-wine and cider.

Extent: E+W+S+N.I.

(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for the words from “at the rates” to the end of the section there shall be substituted the words “ at the rate of £14.47 per litre of alcohol in the spirits ”.
(2) In section 36 of that Act (excise duty on beer) for “£18.00” and “£0.60” there shall be substituted “ £20.40 ” and “ £0.68 ” respectively.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) In section 62(1) of that Act (excise duty on cider) for “£7.20” there shall be substituted “ £8.16 ”.
(6) This section shall be deemed to have come into force on 10th March 1982.

---
Source: https://www.legislation.gov.uk/ukpga/1982/39/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1982/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.