Finance Act 1997
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Change 1
1 Rates of duty on spirits and wines of equivalent strength.
(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for “£19.78” there shall be substituted “ £18.99 ”. (2) In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for “19.78” there shall be substituted “ 18.99 ”. (3) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.
1 Rates of duty on spirits and wines of equivalent strength.
(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for “£19.78” there shall be substituted “ £18.99 ”. (2) In Part II of the Table of rates of duty in Schedule 1 to that Act (wine or made-wine of a strength exceeding 22 per cent.), for “19.78” there shall be substituted “ 18.99 ”. (3) This section shall be deemed to have come into force at 6 o’clock in the evening of 26th November 1996.
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