§ Resolved,
§ That—
§ (1) After section 62A of the Alcoholic Liquor Duties Act 1979 there shall be inserted the following section—
§ "Cider labelled as strong cider.
§ 62B.—(1) For the purposes of this Act, any liquor which would apart from this section be standard cider and which—
- (a) is in an up-labelled container, or
- (b) has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,
§ (2) Accordingly, references in this Act to making cider include references to—
- (a) putting standard cider in an up-labelled container; or
- (b) causing a container in which there is standard cider to be up-labelled.
§ (3) Where, by virtue of this section, any duty is charged under section 62 above on any cider, a rebate shall be allowed in respect of the amount of any duty charged on that cider under that section otherwise than by virtue of this section.
§ (4) For the purposes of this section—
- (a) "standard cider" means cider which is not sparkling and is of a strength not exceeding 7.5 per cent.; and
- (b) "strong cider" means cider which is not sparkling and is of a strength exceeding 7.5 per cent.
§ (5) For the purposes of this section a container is up-labelled if there is anything on—
- (a) the container itself,
- (b) a label or leaflet attached to or used with the container, or
- (c) any packaging used for or in association with the container,
§ (6) For the purposes of subsection (5) above, a strength falls within the strong cider strength range if it exceeds 7.5 per cent. but is less than 8.5 per cent."
§ (2) This Resolution shall come into force on 1st January 1997.
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.