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28 1981

FINANCE (NO. 2) ACT, 1981

FIRST SCHEDULE

Rates of Excise Duty on Spirits

Section 3.

Description of Spirits

Rate of Duty

Spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits

£21.562 per litre of alcohol in the spirits

Imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested

£19.621 per litre

Imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested

£16.603 per litre