ALDA 1979 is amended as follows.
In section 5 (rate of duty on spirits), for "£19.56" substitute ." £21.35 "
In section 36(1AA)(a) (standard rate of duty on beer), for "£13.71" substitute ." £14.96 "
In section 62(1A) (rates of duty on cider)—
in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "£172.33" substitute ," £188.10 "
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 "£39.73" substitute , and" £43.37 "
in paragraph (c) (rate of duty per hectolitre in any other case), for "£26.48" substitute ." £28.90 "
For the table in Schedule 1 substitute—
The amendments made by this section are treated as having come into force on 17 March 2008.