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Legislation
Finance Act 1996

Crossheading Alcoholic liquor duties

  • Section 1 Spirits: rate of duty.
  • Section 2 Wine and made-wine: rates.
  • Section 3 Cider: rate of duty.
  1. Alcoholic liquor duties
  2. Spirits: rate of duty.

Section 1 | Spirits: rate of duty.

From legislation.gov.uk

(1)In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for “£20.60” there shall be substituted “ £19.78 ”.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 28th November 1995.

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