Finance Act 2006
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PART 2 Excise | ||
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Amendment of section 75 (charging and rates) of Finance Act 2003. |
78.— Section 75 of the Finance Act 2003 is amended by inserting the following after subsection (3): | |
“(4) In the case of spirits which are not in liquid form, alcohol products tax shall be charged on the alcohol content of such spirits, expressed in terms of the equivalent % vol.”. |