Finance Act 1999
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Change 1
1 Rate of duty on sparkling cider.
(1) In section 62(1A)(a) of the 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.
1 Rate of duty on sparkling cider.
(1) In section 62(1A)(a) of the 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.
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