Section 1 | Rates of duty.

(1)In section 36 of the Alcoholic Liquor Duties Act 1979 (beer), as that section has effect apart from section 7(1) of the Finance Act 1991, for “£1.108” there shall be substituted “ £1.163 ”.

(2)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.

(3)In section 62(1) of that Act (cider) for “£21.32” there shall be substituted “ £22.39 ”.

(4)This section shall be deemed to have come into force at 6 o’clock in the evening of 16th March 1993.