(1)ALDA 1979 is amended as follows.
(2)In section 5 (rate of duty on spirits), for “£28.22” substitute “ £27.66 ”.
(3)In section 36(1AA) (rates of general beer duty)—
(a)in paragraph (za) (rate of duty on lower strength beer), for “£8.62” substitute “ £8.10 ”, and
(b)in paragraph (a) (standard rate of duty on beer), for “£18.74” substitute “ £18.37 ”.
(4)In section 37(4) (rate of high strength beer duty), for “£5.29” substitute “ £5.48 ”.
(5)In section 62(1A) (rates of duty on cider)—
(a)in paragraph (b) (cider of strength exceeding 7.5% which is not sparkling cider) for “£59.52” substitute “ £58.75 ”, and
(b)in paragraph (c) (other cider), for “£39.66” substitute “ £38.87 ”.
(6)For Part 2 of the table in Schedule 1 substitute—
| Description of wine or made-wine | Rates of duty per litre of alcohol in wine or made-wine £ |
|---|---|
| Wine or made-wine of a strength exceeding 22 per cent | 27.66”. |
(7)The amendments made by this section are treated as having come into force on 23 March 2015.