Finance Act, 1979

Spirits.

40.—(1) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Act of 1976.

(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 at the several rates specified in the third column of the First Schedule to the said Order.