Section 4 | Rates of duty on cider.

(1)In section 62(1A) of the Alcoholic Liquor Duties Act 1979 (rates of duty on cider), for paragraphs (b) and (c) there shall be substituted the following paragraphs—

(b)£37.92 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and

(c)£25.27 per hectolitre in any other case.

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