Finance Act, 1980

Cider and perry.

68.—(1) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 28th day of February, 1980, at the several rates specified in the Fifth Schedule to this Act in lieu of the rates specified in the Sixth Schedule to the Finance Act, 1979 .

(2) In the Fifth Schedule to this Act—

“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;

“% vol” means alcoholic strength by volume.