The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008

• Citation: S.I. 2008/3026
• Sections: 5

Section 1

(1) This Order may be cited as the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008.

(2) This article (for the purposes of article 2) and article 2 take effect on 1st December 2008.

(3) This article (for the purposes of article 3) and article 3 take effect at 6.00 p.m. on 24th November 2008 .

Section 2

Schedule 1 takes effect in relation to the excise duties chargeable in respect of spirits, beer, wine, made–wine and cider (8 per cent surcharges on amounts payable).

Section 3

Schedule 2 takes effect in relation to the excise duty charged on tobacco products (rates of duty increased by no more than 10 per cent).

Section 1

Liabilities to each of the excise duties chargeable in respect of spirits, beer, wine, made-wine and cider are adjusted as follows.

Section 2

To each amount payable, 8 per cent of that amount is added .