# Finance Act 1996, Section 3: Cider: rate of duty.


(1) In subsection (1) of section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for “rate of £23.78 per hectolitre” there shall be substituted “ rates shown in subsection (1A) below. ”
(2) After that subsection there shall be inserted the following subsection—
“(1A) The rates at which the duty shall be charged are—
(a) £35.67 per hectolitre in the case of cider of a strength exceeding 7.5 per cent.; and
(b) £23.78 per hectolitre in any other case.”
(3) This section shall come into force on 1st October 1996.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.