s 54 Rates of duty on cider, wine and made-wine
(1) ALDA 1979 is amended as follows. (2) In section 62(1A) (rates of duty on cider) in paragraph (a) (rate of duty on sparkling cider of a strength exceeding 5.5%), for “£279.46” substitute “ £288.10 ” . (3) For Part 1 of the table in Schedule 1 substitute— WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22% (4) The amendments made by this section are treated as having come into force on 1 February 2019.