HC Deb 05 December 1995 vol 268 c245

Resolved,

That—

  1. (1) In the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979—
  2. (a) in Part I of the Table for "200.64", where it appears as the rate for wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent., there shall be substituted "187.24"; and
  3. (b) in Part II of that Table, for "20.60" there shall be substituted "19.78".
  4. (2) Sub-paragraph (a) of paragraph (1) of this Resolution shall come into force on 1st January 1996 and sub-paragraph (b) shall have effect as from 6 o'clock in the evening of 28th November 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.