Section 2 | Adjustment of rates of duty on sparkling liquors.

(1)The Alcoholic Liquor Duties Act 1979 shall be amended as follows.

(2)In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry (rate of duty per hectolitre on sparkling wine or made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.), for “201.50" there shall be substituted “ 161.20 ”.

(3)In section 62(1A)(a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£37.54" there shall be substituted “ £45.05 ”.

(4)This section shall be deemed to have come into force at 6 o’clock in the evening of 17th March 1998.