Section 1 | Rate of duty on sparkling cider.

(1)In section 62(1A)(a) of the Alcoholic Liquor Duties Act 1979 (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£45.05” there shall be substituted “ £161.20 ”.

(2)This section shall be deemed to have come into force at 6 o’clock in the evening of 9th March 1999.