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Section 2: Adjustment of rates of duty on sparkling liquors.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part I: Excise Duties

The Alcoholic Liquor Duties Act 1979 shall be amended as follows.

In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry (rate of duty per hectolitre on sparkling wine or made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.), for "201.50" there shall be substituted ." 161.20 "

In section 62(1A)(a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for "£37.54" there shall be substituted ." £45.05 "

This section shall be deemed to have come into force at 6 o'clock in the evening of 17th March 1998.

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