HC Deb 06 December 1994 vol 251 cc248-50

Resolved, That—

  1. (1) The Alcoholic Liquor Duties Act 1979 shall be amended as follows.
  2. (2) In section 1, in subsections (4) and (5) after the words "any liquor" there shall in both cases be inserted "which is of a strength exceeding 1.2 per cent and which is".
  3. (3) In section 1(6) after the word "strength" there shall be inserted "exceeding 1.2 per cent but".
  4. (4) In section 59(1) for paragraph (b) there shall be substituted the following paragraph—
    1. "(b) is wine or made-wine of a strength exceeding 5.5 per cent.".
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  5. (5) Paragraphs (2) and (4) above—
    1. (a) shall apply in relation to liquor imported into, or produced in, the United Kingdom on or after 1st January 1995, and
    2. (b) as regards any provision about liquor removed to the United Kingdom from the Isle of Man, shall also apply in relation to liquor so removed on or after that date.
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  6. (6) Paragraph (3) above shall apply in relation to liquor imported into, or made in, the United Kingdom on or after 1st January 1995.
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.