13 Rates of alcoholic liquor duties
Finance Act 2011 (2011 c 11) | Legislation

Alcohol duties

13  Rates of alcoholic liquor duties

(1)     ALDA 1979 is amended as follows.

(2)     In section 5 (rate of duty on spirits), for “£23.80” substitute “£25.52”.

(3)     In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “£18.57”.

(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),

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