Section 3 | Duty on beverages made with spirits to be at spirits rate

(1)Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).

(2)This section shall be deemed to have come into force on 28th April 2002.