First Previous (FOURTH SCHEDULE) Next (SIXTH SCHEDULE Rates of Excise Duty on Certain Licences)

9 1992

Finance Act, 1992

FIFTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 147 .

Description of Cider and Perry

Rate of Duty

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

£1.13 per gallon

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

£4.89 per gallon

Of an actual alcoholic strength by volume exceeding 8.7% vol

£9.27 per gallon