Finance Act, 1994


81.—(1) In this section “alcohol” means pure ethyl alcohol.

(2) 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 27th day of January, 1994, at the rate of £21.83 per litre of alcohol in the spirits in lieu of the rate specified in the said paragraph 4 (2) as amended by Regulation 18 (a) of the Regulations of 1992.