Finance Act, 1989

Cider and perry.

38.—(1) In the Fourth 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 26th day of January, 1989, at the several rates specified in the Fourth Schedule in lieu of the several rates specified in the Sixth Schedule to the Finance Act, 1986 .