Finance Act 1992 (c. 20)

(1) In section 5 of the M1 Alcoholic Liquor Duties Act 1979 (spirits) for “£18.96” there shall be substituted “ £19.81 ” . (2) In section 36 of that Act (beer) as that section has effect apart from section 7(1) of the M2 Finance Act 1991 for “£1.06” there shall be substituted “ £1.108 ” . (3) For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in the Schedule to this Act. (4) In section 62(1) of that Act (cider) for “£20.40” there shall be substituted “ £21.32 ” . (5) This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992. Marginal Citations M1 1979 c. 4 . M2 1991 c. 31 .

(1) For the Table in Schedule 1 to the M3 Tobacco Products Duty Act 1979 there shall be substituted— “ TABLE 1. Cigarettes An amount equal to 21 per cent. of the retail price plus £44.32 per thousand cigarettes. 2. Cigars £67.89 per kilogram. 3. Hand-rolling tobacco £71.63 per kilogram. 4. Other smoking tobacco and chewing tobacco £29.98 per kilogram. ” (2) This section shall be deemed to have come into force at 6 o’clock in the evening of 10th March 1992. Marginal Citations M3 1979 c. 7 .