{
  "url": "https://openlegislation.uk/finance-no-2-act-1997/section-10",
  "json_url": "https://openlegislation.uk/finance-no-2-act-1997/section-10.json",
  "legislation": "ukpga/1997/58",
  "legislation_title": "Finance (No. 2) Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-1997",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "Rates of duty on cider.",
  "text": "(1) In section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for subsection (1A) there shall be substituted—\n“(1A) The rates at which the duty shall be charged are—\n(a) £37.54 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.;\n(b) £36.74 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and\n(c) £24.49 per hectolitre in any other the case.”\n(2) This section shall come into force on 1st January 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/58/section/10",
    "retrieved_at": "2026-10-29T09:23:52.893398+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}