21 Alcoholic liquor duties: rates
Finance Act 2017 (2017 c 10) | Legislation

21  Alcoholic liquor duties: rates

(1)     ALDA 1979 is amended as follows.

(2)     In section 5 (rate of duty on spirits), for “£27.66” substitute “£28.74”.

(3)     In section 36(1AA) (rates of general beer duty)—

(a)     in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “£8.42”, and

(b)     in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “£19.08”.

(4)     In section 37(4) (rate of high strength

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