Finance Bill Tracking Service 2010 | Budget 2010

BN62 ALCOHOL DUTY: DEFINITION OF CIDER

Who is likely to be affected?

1. Manufacturers, importers, distributors, retailers and consumers of cider and perry.

General description of the measure

2. Legislation will be introduced in Finance Bill 2010 to provide a power to amend the definition of cider which may be needed in order to protect the integrity of the cider definition .

Operative date

3. The legislation will have effect on and after the date that Finance Bill 2010 receives Royal Assent.

Current law and proposed revisions

4. Finance Bill 2010 will provide a power in the Alcoholic Liquor Duties Act 1979 to amend the definition of cider for duty purposes.

Further advice

5. If you have any questions about this change, please contact the Excise and Customs Helpline on 0845 010 9000. Information about Budget measures is available on the HM Revenue & Customs website at www.hmrc.gov.uk