Finance Act 2015
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Change 1
53 Rates of alcoholic liquor duties
(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— PART 2 Wine or made-wine of a strength exceeding 22 per cent 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.
53 Rates of alcoholic liquor duties
(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— PART 2 Wine or made-wine of a strength exceeding 22 per cent 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.
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