Finance Act 2006

PART 2

Excise

Amendment of section 75 (charging and rates) of Finance Act 2003.

78.— Section 75 of the Finance Act 2003 is amended by inserting the following after subsection (3):

“(4) In the case of spirits which are not in liquid form, alcohol products tax shall be charged on the alcohol content of such spirits, expressed in terms of the equivalent % vol.”.