# Finance Act 1985, Section 1: Spirits, beer, wine, made-wine and cider.


(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.48” there shall be substituted “£15.77”.
(2) In section 36 of that Act (excise duty on beer) for “£24.00” and “£0.80” there shall be substituted “£25.80” and “£0.86” respectively.
(3) For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.
(4) With respect to wine or made-wine imported into or produced in the United Kingdom on or after 29th July 1985, Schedule 1 to this Act shall have effect with the substitution—
(a) for the words “of less than 15”, in each place where they occur, of the words “not exceeding 15”; and
(b) for the words “of not less than 15” of the words “exceeding 15”.
(5) In section 62(1) of that Act (excise duty on cider) for “£14.28” there shall be substituted “£15.80”.
(6) This section and Schedule 1 to this Act shall be deemed to have come into force on 20th March 1985.

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Source: https://www.legislation.gov.uk/ukpga/1985/54/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1985/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.