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Legislation
Finance Act 1998

Crossheading Alcoholic liquor duties

  • Section 1 Rate of duty on beer.
  • Section 2 Adjustment of rates of duty on sparkling liquors.
  • Section 3 Rates of duty on wine and made-wine.
  • Section 4 Rates of duty on cider.
  • Section 5 Drawback of excise duty on beer.
  1. Alcoholic liquor duties
  2. Rate of duty on beer.

Section 1 | Rate of duty on beer.

From legislation.gov.uk

(1)In section 36(1) of the Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for “£11.14" there shall be substituted “ £11.50 ”.

(2)This section shall come into force on 1st January 1999.

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