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Finance Act, 1989

FOURTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 38 .

Description of Cider and Perry

Rate of Duty

Of an actual alcoholic strength by volume not exceeding 6% vol

£0.93 the gallon

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol

£4.03 the gallon

Of an actual alcoholic strength by volume exceeding 8.7% vol

£9.27 the gallon