Finance Act 2006 (c. 25)

Part 1 U.K. Excise duties

Alcoholic liquor duties U.K.

3 Rate of duty on beer U.K.

(1) In section 36(1AA)(a) of ALDA 1979 (rate of duty on beer) for “£12.92” substitute “ £13.26 ”.

(2) This section shall be deemed to have come into force at midnight on 26th March 2006.