Finance Act, 1989

Spirits.

36.—(1) In the Second Schedule “alcohol” means pure ethyl alcohol.

(2) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 26th day of January, 1989, at the several rates specified in the Second Schedule in lieu of the several rates specified in the Seventh Schedule to the Finance Act, 1986 .