- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)ALDA 1979 is amended as follows.
(2)In section 5 (rate of duty on spirits), for “£27.66” substitute “£28.74”.
(3)In section 36(1AA) (rates of general beer duty)—
(a)in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “£8.42”, and
(b)in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “£19.08”.
(4)In section 37(4) (rate of high strength beer duty), for “£5.48” substitute “£5.69”.
(5)In section 62(1A) (rates of duty on cider)—
(a)in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£268.99” substitute “£279.46”,
(b)in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5% which is not sparkling cider), for “£58.75” substitute “£61.04”, and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£38.87” substitute “£40.38”.
(6)For the table in Schedule 1 substitute—
Description of wine or made-wine | Rates of duty per hectolitre £ |
---|---|
Wine or made-wine of a strength not exceeding 4% | 88.93 |
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | 122.30 |
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | 288.65 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | 279.46 |
Sparkling wine or sparkling made-wine of a strength of 8.5% or of a strength exceeding 8.5% but not exceeding 15% | 369.72 |
Wine or made-wine of a strength exceeding 15% but not exceeding 22% | 384.82 |
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% | 28.74”. |
(7)The amendments made by this section are treated as having come into force on 13 March 2017.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: