Finance Act, 1980

SECOND SCHEDULE

Rates of Excise Duty on Spirits

Section 65.

Description of Spirits

Rate of Duty

Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits

£17.079 per litre of alcohol in the spirits

Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested

£15.542 per litre

Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

£13.151 per litre