55 Excise duty on mid-strength cider
Finance Act 2019 (2019 c 1) | Legislation

55  Excise duty on mid-strength cider

(1)     ALDA 1979 is amended as follows.

(2)     In section 62(1A) (rates of excise duty on cider)—

(a)     omit the “and” at the end of paragraph (b), and

(b)     after paragraph (b) insert—

“(ba)     £50.71 per hectolitre in the case of cider of a strength of not less than 6.9 per cent but not exceeding 7.5 per cent which is not sparkling cider; and”.

(3)     In section 62B (cider labelled as strong cider)—

(a)     in the heading, after “strong cider” insert “or mid-strength cider”,

(b)     in subsection (1)—

(i)     in the opening words, after “standard cider” insert “or mid-strength cider”,

(ii)     for paragraph (a) substitute—

“(a)     is in a container which is up-labelled as a container of strong cider, or”,

(iii)     in paragraph (b), for “an up-labelled container” substitute “a container which is up-labelled as a container of strong cider,”, and

(iv)     in the words

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