Finance Act 2007
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Change 1
5 Rates of duty on alcoholic liquor
(1) The Alcoholic Liquor Duties Act 1979 (c. 4) is amended as follows. (2) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.26” substitute “ £13.71 ”. (3) In section 62(1A) (rates of duty on cider)— (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£166.70” substitute “ £172.33 ”, (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£38.43” substitute “ £39.73 ”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.61” substitute “ £26.48 ”. (4) For Part 1 of the Table in Schedule 1 substitute— Part 1 Wine and made-wine of a strength not exceeding 22 per cent Description of wine or made-wine | Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4 per cent | 54.85 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 75.42 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 177.99 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 172.33 Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 227.99 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 237.31 . (5) The amendments made by this section are deemed to have come into force on 26th March 2007.
5 Rates of duty on alcoholic liquor
(1) The Alcoholic Liquor Duties Act 1979 (c. 4) is amended as follows. (2) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.26” substitute “ £13.71 ”. (3) In section 62(1A) (rates of duty on cider)— (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£166.70” substitute “ £172.33 ”, (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£38.43” substitute “ £39.73 ”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.61” substitute “ £26.48 ”. (4) For Part 1 of the Table in Schedule 1 substitute— Part 1 Wine and made-wine of a strength not exceeding 22 per cent Description of wine or made-wine | Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4 per cent | 54.85 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 75.42 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 177.99 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 172.33 Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 227.99 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 237.31 . (5) The amendments made by this section are deemed to have come into force on 26th March 2007.
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