Budget Resolutions and Economic Situation — 4. Wine and made-wine (rates of duty) — 23 Mar 1998

Resolved,

That the Alcoholic Liquor Duties Act 1979 shall be amended as follows--

(1) In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry, for "201.50" there shall be substituted "161.20".

(2) In section 62(1A)(a), for "£37.54" there shall be substituted "£45.05".

(3) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998.

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.

Resolved,

That provision may be made increasing the rates of duty set out in the Table in Schedule 1 to the Alcoholic Liquor Duties Act 1979.

5. Cider (rates of duty)

Resolved,

That provision may be made increasing the rates of duty set out in section 62(1A) of the Alcoholic Liquor Duties Act 1979.

6. Beer (drawback)

Resolved,

That provision may be made repealing section 42 of the Alcoholic Liquor Duties Act 1979.

7. Hydrocarbon oil (production in the United Kingdom)

Resolved,

That provision may be made charging excise duty on hydrocarbon oil produced in the United Kingdom.

8. Hydrocarbon oil (rates of duties and rebates)

Motion made, and Question put,

(5) This Resolution shall have effect as from 6 o'clock in the evening of 17th March 1998.

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.

The House divided: Ayes 302, Noes 197.

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