Section 1 Wine, made-wine and cider.

For the Table of rates of duty in Schedule 1 to the M1Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “ £22.82 ”.

This section shall be deemed to have come into force on 1st January 1994.