# Finance Act 1991, Section 1: Spirits, beer, wine, made-wine and cider.


(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for “£17.35” there shall be substituted “ £18.96 ”.
(2) In section 36 of that Act (beer) for “£0.97” there shall be substituted “ £1.06 ”.
(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) In section 62(1) of that Act (cider) for “£18.66” there shall be substituted “ £20.40 ”.
(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.

---
Source: https://www.legislation.gov.uk/ukpga/1991/31/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1991/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.