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