Section 1: Spirits, beer, wine, made-wine and cider.

Finance Act 1992 · 1992 c. 20View on legislation.gov.uk

In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for "£18.96" there shall be substituted ." £19.81 "

In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the Finance Act 1991 for "£1.06" there shall be substituted ." £1.108 "

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

In section 62(1) of that Act (cider) for "£20.40" there shall be substituted ." £21.32 "

This section shall be deemed to have come into force at 6 o'clock in the evening of 10th March 1992.

About this text

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.