Finance Act, 2002
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Cider and perry. |
90.—(1) In Schedule 5 “% vol” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature. | |
(2) The duty of excise on cider and perry imposed by paragraph 8(2) of the Imposition of Duties (No. 221) (Excise Duties) Order 1975 ( S.I. No. 307 of 1975 ), shall, in lieu of the several rates specified in the Fourth Schedule to the Finance Act, 1994 , be charged, levied and paid— | ||
(a) as on and from 6 December 2001, at the several rates specified in Part 1 of Schedule 5, and | ||
(b) as on and from 1 January 2002, at the several rates specified in Part 2 of Schedule 5. |