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