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11 1979

FINANCE ACT, 1979

SIXTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 43.

Description of Cider and Perry

Rate of Duty

£

Of an actual alcoholic strength by volume not exceeding 6% vol

0·30 the gallon

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8·7% vol

1·25 the gallon

Of an actual alcoholic strength by volume exceeding 8·7 % vol

2.466 the gallon

Acts Referred to

Betting Act, 1931

1931, No. 27

Capital Gains Tax Act, 1975

1975, No. 20

Capital Gains Tax (Amendment) Act, 1978

1978, No. 33

Central Bank Act, 1971

1971, No. 24

Companies (Amendment) Act, 1977

1977, No. 31

Corporation Tax Act, 1976

1976, No. 7

Finance Act, 1934

1934, No. 31

Finance Act, 1950

1950, No. 18

Finance Act, 1963

1963, No. 23

Finance Act, 1966

1966, No. 17

Finance Act, 1970

1970, No. 14

Finance Act, 1971

1971, No. 23

Finance Act, 1973

1973, No. 19

Finance Act, 1974

1974, No. 27

Finance Act, 1975

1975, No. 6

Finance Act, 1976

1976, No. 16

Finance Act, 1977

1977, No. 18

Finance Act, 1978

1978, No. 21

Finance (Excise Duty on Tobacco Products) Act, 1977

1977, No. 32

Finance (Miscellaneous Provisions) Act, 1968

1968, No. 7

Imposition of Duties Act, 1957

1957, No. 7

Income Tax Act, 1967

1967, No. 6

Petty Sessions (Ireland) Act, 1851

1851, c. 93

Social Welfare Act, 1952

1952, No. 11

Social Welfare (Amendment) Act, 1978

1978, No. 25

Social Welfare (Occupational Injuries) Act, 1966

1966, No. 16

Stamp Act, 1891

1891, c. 39

Value-Added Tax Act, 1972

1972, No. 22