Section 1 | Rates of duty on spirits and wines of equivalent strength.

(1)In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for “£19.78” there shall be substituted “ £18.99 ”.

(2)In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for “19.78” there shall be substituted “ 18.99 ”.

(3)This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.