I move:
(1) That in this Resolution—
"actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature of 20ºC in 100 volumes of the product at that temperature;
"% vol" means alcoholic strength by volume.
(2) That the duty of excise on cider and perry imposed by paragraph 8 (2) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975), shall be charged, levied and paid, as on and from the 30th day of January, 1986, at the several rates specified in the Schedule to this Resolution in lieu of the several rates specified in the Fifth Schedule to the Finance Act, 1984 (No. 9 of 1984), as amended by section 28 of the Finance Act, 1985 (No. 10 of 1985).
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
SCHEDULE
RATES OF EXCISE DUTY ON CIDER AND PERRY
|
Description of Cider and Perry |
Rate of Duty |
|
Of an actual alcoholic strength by volume not exceeding 6% vol |
£0.73 the gallon |
|
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol |
£3.17 the gallon |
|
Of an actual alcoholic strength by volume exceeding 8.7% vol |
£9.09 the gallon |