Finance Act, 1994

Beer.

80.—The duty of excise on beer imposed by section 90 (1) of the Act of 1992, shall, in lieu of the rate specified in section 73 of the Act of 1993, be charged, levied and paid, as on and from the 27th day of January, 1994, at the rate of £15.65 per hectolitre per cent. of alcohol in the beer.