Section 1 | Duties on spirits, beer, wine, made-wine and cider.

(1)In section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.19" there shall be substituted “ £ 15.48 ”.

(2)In section 36 of that Act (excise duty on beer) for “£21.60" and “£0.72" there shall be substituted “ £24.00 ” and “ £0.80 ” respectively.

(3)For the provisions of Schedule 1 to that Act (rates of excise duty on wine) there shall be substituted the provisions of Schedule 1 to this Act.

(4)The rates of duty on made-wine shall be the same as those on wine and, accordingly, in section 55(1) of that Act for the words “ Schedule 2" there shall be substituted the words “ Schedule 1 ”.

(5)In section 62(1) of that Act (excise duty on cider) for “£9.69" there shall be substituted “ £14.28 ” ....^F1

(6)This section, and Schedule 1 to this Act, other than the paragraphs headed “Interpretation", shall be deemed to have come into force on 14th March 1984.