180 Rates of alcoholic liquor duties
Finance Act 2013 (2013 c 29) | Legislation

Alcohol

180  Rates of alcoholic liquor duties

(1)     ALDA 1979 is amended as follows.

(2)     In section 5 (rate of duty on spirits), for “£26.81” substitute “£28.22”.

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

(a)     in paragraph (za) (rate of duty on lower strength beer), for “£9.76” substitute “£9.17”, and

(b)     in paragraph (a) (standard rate of duty on beer), for “£19.51” substitute “£19.12”.

(4)     In section 37(4) (rate of high strength beer duty), for “£4.88” substitute “£5.09”.

(5)

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