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

(1)In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for “£18.96” there shall be substituted “ £19.81 ”.

(2)In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the Finance Act 1991 for “£1.06” there shall be substituted “ £1.108 ”.

(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 the Schedule to this Act.

(4)In section 62(1) of that Act (cider) for “£20.40” there shall be substituted “ £21.32 ”.

(5)This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992.