11 Rates of alcoholic liquor duty
Finance Act 2009 (2009 c 10) | Legislation

Alcohol and tobacco

11  Rates of alcoholic liquor duty

(1)     ALDA 1979 is amended as follows.

(2)     In section 5 (rate of duty on spirits), for “£21.35” substitute “£22.64”.

(3)     In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “£16.47”.

(4)     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 exceeding 5.5 per cent), for “£188.10” substitute “£207.20”,

(b)     in paragraph (b) (rate

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