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10 1989

FINANCE ACT, 1989

[GA]

SECOND SCHEDULE

Rates of Excise Duty on Spirits

Section 36 .

Description of Spirits

Rate of Duty

Spirits of any description not mentioned here in after and imported mixtures and preparations containing spirits.

£20.085 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

£18.277 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

£15.464 per litre