Section 1 | Wine, made-wine and cider.

(1)For the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

(2)In section 62(1) of that Act (cider) for “£22.39” there shall be substituted “ £22.82 ”.

(3)This section shall be deemed to have come into force on 1st January 1994.