14 1980
FINANCE ACT, 1980
FIFTH SCHEDULE
Rates of Excise Duty on Cider and Perry
Section 68.
Description of Cider and Perry
Rate of Duty
Of an actual alcoholic strength by volume not exceeding 6% vol
£0.39 the gallon
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol
£1.80 the gallon
Of an actual alcoholic strength by volume exceeding 8.7% vol
£4.59 the gallon