# Finance Act 1992, Section 1: Spirits, beer, wine, made-wine and cider.


(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for “£18.96” there shall be substituted “ £19.81 ”.
(2) In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the Finance Act 1991 for “£1.06” there shall be substituted “ £1.108 ”.
(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 the Schedule to this Act.
(4) In section 62(1) of that Act (cider) for “£20.40” there shall be substituted “ £21.32 ”.
(5) This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.

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Source: https://www.legislation.gov.uk/ukpga/1992/20/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1992/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.