s 3 Spirits, beer and cider: rates.
(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for “£19.81” there shall be substituted “ £20.60 ” . (2) In section 36(1) of that Act (beer) for “£10.45” there shall be substituted “ £10.82 ” . (3) In section 62(1) of that Act (cider) for “£22.82” there shall be substituted “ £23.78 ” . (4) This section shall be deemed to have come into force on 1st January 1995.