1Rate of duty on sparkling cider
(1)In section 62(1A)(a) of the [1979 c. 4.] 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.