Section 53 Rates of alcoholic liquor duties
ALDA 1979 is amended as follows.
In section 5 (rate of duty on spirits), for “£28.22” substitute “ £27.66 ”.
In section 36(1AA) (rates of general beer duty)—
in paragraph (za) (rate of duty on lower strength beer), for “£8.62” substitute “ £8.10 ”, and
in paragraph (a) (standard rate of duty on beer), for “£18.74” substitute “ £18.37 ”.
In section 37(4) (rate of high strength beer duty), for “£5.29” substitute “ £5.48 ”.
In section 62(1A) (rates of duty on cider)—
in paragraph (b) (cider of strength exceeding 7.5% which is not sparkling cider) for “£59.52” substitute “ £58.75 ”, and
in paragraph (c) (other cider), for “£39.66” substitute “ £38.87 ”.
For Part 2 of the table in Schedule 1 substitute—
PART 2.Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wine Rates of duty per litre of alcohol in wine or made-wine £ Wine or made-wine of a strength exceeding 22 per cent 27.66
The amendments made by this section are treated as having come into force on 23 March 2015.