186 Rates of alcoholic liquor duties
Finance Act 2012 (2012 c 14) | Legislation

Alcoholic liquor duties

186  Rates of alcoholic liquor duties

(1)     ALDA 1979 is amended as follows.

(2)     In section 5 (rate of duty on spirits), for “£25.52” substitute “£26.81”.

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

(a)     in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “£9.76”, and

(b)     in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “£19.51”.

(4)     In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “£4.88”.

(5)

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