Section 1 Rate of duty on sparkling cider.
(1)
In section 62(1A)(a) of the M1Alcoholic Liquor Duties Act 1979 (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£45.05” there shall be substituted “ £161.20 ”.
(2)
This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.
Annotations
Marginal citations
- M1
Notes on Part I
Modifications
- C1
Pt. 1 excluded by 1990 c. 19, s. 61(3) (as substituted (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), regs. 1, 2(2))