147. Cider and perry.

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Finance Act, 1992 (No. 9)
Part II Customs and Excise (ss. 89-163)
Chapter V Miscellaneous (ss. 145-163)
147. Cider and perry.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 28 May 1992 - onwards

(1) In the Fifth Schedule -

"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

"% vol" means alcoholic strength by volume.

(2) The duty of excise on cider and perry imposed by paragraph 8(2) of the Order of 1975, shall be charged, levied and paid, as on and from the 30th day of January, 1992, at the several rates specified in the Fifth Schedule in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1989.

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