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Legislation
Finance Act 1993

Crossheading Alcoholic liquor duties

  • Section 1 Rates of duty.
  • Section 2 Beer duty: rate for new regime.
  • Section 3 Low strength beer.
  • Section 4 Beer duty: abolition of certain reliefs, etc.
  • Section 5 Blending of alcoholic liquors.
  • Section 6 Mixing of wine and spirits in excise warehouse.
  • Section 7 Sparkling wine or made-wine.
  • Section 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  1. Alcoholic liquor duties
  2. Beer duty: rate for new regime.

Section 2 | Beer duty: rate for new regime.

From legislation.gov.uk

(1)In section 36(1) of the Alcoholic Liquor Duties Act 1979 (beer duty), as substituted by section 7(1) of the Finance Act 1991, for “£10.60” there shall be substituted “ £10.45 ”.

(2)This section shall be deemed to have come into force on 1st June 1993.

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