5 Rates of duty on alcoholic liquor
Finance Act 2007 (2007 c 11) | Legislation

Alcohol and tobacco

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

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