Finance Act, 1993

Duty on beer.

73.—The duty of excise on beer imposed by section 90 of the Finance Act, 1992 , shall be charged, levied and paid, as on and from the day which the Minister for Finance appoints by order for the coming into operation of Chapter I of Part II of the Finance Act, 1992 , at the rate of £14.62 per hectolitre per cent. of alcohol in the beer.