Finance Act, 1990

Video players.

92.—The duty of excise on video players imposed by paragraph 4 of the Imposition of Duties (No. 260) (Excise Duty on Video Players) Order, 1982 ( S.I. No. 49 of 1982 ), shall be charged, levied and paid, as on and from the 1st day of February, 1990, at the rate of £20 for each video player in lieu of the rate specified in section 59 of the Finance Act, 1983 .