# Finance Act 1998, Section 2: Adjustment of rates of duty on sparkling liquors.


(1) The Alcoholic Liquor Duties Act 1979 shall be amended as follows.
(2) In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry (rate of duty per hectolitre on sparkling wine or made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.), for “201.50" there shall be substituted “ 161.20 ”.
(3) In section 62(1A)(a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£37.54" there shall be substituted “ £45.05 ”.
(4) This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/section/2 (the official version)
Page: https://openlegislation.uk/finance-act-1998/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.