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Resolved,
That, as from 6 o'clock in the evening of 19th March 1991, the rate of duty specified in section 36 of the Alcoholic Liquor Duties Act 1979 shall be increased from £0.97 per hectolitre for every degree by which the original gravity of beer exceeds 1000 degrees to £1.06 per hectolitre for every such degree.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.