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

(1)In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for “£17.35” there shall be substituted “ £18.96 ”.

(2)In section 36 of that Act (beer) for “£0.97” there shall be substituted “ £1.06 ”.

(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)In section 62(1) of that Act (cider) for “£18.66” there shall be substituted “ £20.40 ”.

(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 19th March 1991.