# Finance Act 1997, Section 1: Rates of duty on spirits and wines of equivalent strength.


(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for “£19.78” there shall be substituted “ £18.99 ”.
(2) In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for “19.78” there shall be substituted “ 18.99 ”.
(3) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.

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Source: https://www.legislation.gov.uk/ukpga/1997/16/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1997/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.