# Finance Act 1999, Section 1: Rate of duty on sparkling cider.


(1) In section 62(1A)(a) of the Alcoholic 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.

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Source: https://www.legislation.gov.uk/ukpga/1999/16/section/1 (the official version)
Page: https://openlegislation.uk/finance-act-1999/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.