Section 1 | Spirits, beer, wine, made-wine and cider.

(1)In section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for “£15.48” there shall be substituted “£15.77”.

(2)In section 36 of that Act (excise duty on beer) for “£24.00” and “£0.80” there shall be substituted “£25.80” and “£0.86” respectively.

(3)For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

(4)With respect to wine or made-wine imported into or produced in the United Kingdom on or after 29th July 1985, Schedule 1 to this Act shall have effect with the substitution—

(a)for the words “of less than 15”, in each place where they occur, of the words “not exceeding 15”; and

(b)for the words “of not less than 15” of the words “exceeding 15”.

(5)In section 62(1) of that Act (excise duty on cider) for “£14.28” there shall be substituted “£15.80”.

(6)This section and Schedule 1 to this Act shall be deemed to have come into force on 20th March 1985.