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9 1996

FINANCE ACT, 1996

SECOND SCHEDULE

Rates of Excise Duty on Spirits

Section 82 .

Description of Spirits

Rate of Duty

Spirits not mentioned hereinafter

£21.75 per litre of alcohol in the spirits

Spirits of an actual alcoholic strength by volume not exceeding 5.5% vol.

£15.65 per litre of alcohol in the spirits