First Previous (FOURTH SCHEDULE)

9 1984

FINANCE ACT, 1984

FIFTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 72 .

Description of Cider and Perry

Rate of Duty

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

£0.53 the gallon

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol

£2.60 the gallon

Of an actual alcoholic strength by volume exceeding 8.7% vol

£8.50 the gallon