Introductory Text
Excise duties
1. Spirits, beer, wine, made-wine and cider.
2. Tobacco products.
3. Hydrocarbon oil.
4. Vehicles excise duty.
5. General betting duty.
Value added tax
6. Payments on account.
7. Serious misdeclaration, default surcharge, etc.
Car tax
8. Reduction of rates.
Income tax
9. Lower rate.
10. Charge etc. for 1992-93.
General
11. Short title and interpretation.
SCHEDULE
Table of rates of duty on wine and made-wine
