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Section 1: Beer, wine, made-wine and cider.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Part I: Customs and Excise

In section 36 of the Alcoholic Liquor Duties Act 1979 (excise duty on beer)—

for "£25.80" and "£0.86" there shall be substituted and respectively; and" £27.00 "" £0.90 "
for the words from "at the rate" onwards there shall be substituted the words ." at the rate of £0.90 per hectolitre for every degree by which the original gravity of the beer exceeds 1000 degrees "

In sections 42(6) and 43(4) of that Act (rates of drawback), the words "but as respects" onwards shall cease to have effect.

For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Part I of Schedule 1 to this Act.

In section 62(1) of that Act (excise duty on cider) for "£15.80" there shall be substituted ." £17.33 "

That Act shall have effect subject to the amendments set out in Part II of Schedule 1 to this Act (which relate to beverages of an alcoholic strength not exceeding 5.5 per cent.).

In this section—

subsections (1)(a), (3) and (4) (with Part I of Schedule 1 to this Act) shall be deemed to have come into force at 6 o'clock in the evening of 15th March 1988;
subsections (1)(b) and (2) shall come into force on 1st October 1988; and
subsection (5) (with Part II of Schedule 1 to this Act) shall come into force on such day as the Commissioners may by order made by statutory instrument appoint;

and different days may be appointed under paragraph (c) above for different provisions or different purposes.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.