Statutory Instruments
2006 No. 144
EXCISE
The Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006
Made
25th January 2006
Coming into force
1st February 2006
The Treasury make the following Order, in exercise of the power conferred by paragraph 2(2) of Schedule 2A to the Alcoholic Liquor Duties Act 1979( 1 )
In accordance with paragraph 2(3) of Schedule 2A to that Act a draft of this instrument has been laid before, and approved by a resolution of, the House of Commons.
1. This Order may be cited as the Duty Stamps (Amendment of paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979) Order 2006 and comes into force on 1st February 2006.
2. In paragraph 1(3) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps: alcoholic liquors to which Schedule applies)—
(a) in paragraph (a), after “spirits” insert “of a strength of 30 per cent or more”, and
(b) in paragraph (b), for “exceeding 22 per cent” substitute “of 30 per cent or more”.
Dave Watts
Gillian Merron
Two of the Lords Commissioners of Her Majesty’s Treasury
25th January 2006
1979 c. 4 ; Schedule 2A was inserted by the Finance Act 2004 (c. 12) , section 4(2) and Schedule 1.