Contents
- 1 (1) This Order may be cited as the Alcoholic Liquor...
- 2 Schedule 1 takes effect in relation to the excise duties...
- 3 Schedule 2 takes effect in relation to the excise duty...
- Schedule 1 Alcoholic liquor: surcharge on each amount of excise duty payable in respect of spirits, beer, wine, made-wine and cider
- Schedule 2 Tobacco products: increases to rates of duty
Article 1#
(1)This Order may be cited as the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008.
(2)This article (for the purposes of article 2) and article 2 take effect on 1st December 2008.
(3)This article (for the purposes of article 3) and article 3 take effect at 6.00 p.m. on 24th November 2008.
Article 2#
Schedule 1 takes effect in relation to the excise duties chargeable in respect of spirits, beer, wine, made–wine and cider (8 per cent surcharges on amounts payable).
Article 3#
Schedule 2 takes effect in relation to the excise duty charged on tobacco products (rates of duty increased by no more than 10 per cent).
Schedule 1 · Alcoholic liquor: surcharge on each amount of excise duty payable in respect of spirits, beer, wine, made-wine and cider
(1)Liabilities to each of the excise duties chargeable in respect of spirits, beer, wine, made-wine and cider are adjusted as follows.
(2)To each amount payable, 8 per cent of that amount is added.
Schedule 2 · Tobacco products: increases to rates of duty
Contains public sector information licensed under the Open Government Licence v3.0.